Payroll

Payroll

Salary Packaging

Special Edition

FBT, Payroll, Public, Salary Packaging

Stage 3 tax cuts: welcomed, but a sting in tail for salary packaging

Whilst the new proposed Stage 3 tax cuts will produce savings for most taxpayers, the changes will also have an...

Payroll, Public

Superannuation entitlements for audit and risk committee members

Confusion reigns regarding whether independent audit and risk committee members are entitled to superannuation in relation to remuneration received. This...

Payroll, Public

An update – Victorian payroll tax on non-government schools

Despite significant lobbying the legislation has now been passed by the Parliament, although a concession has been made to increase...

ATO/General, Payroll, Public

Super Guarantee rate increase to 11% effective 1 July 2023

Employers are reminded that the superannuation guarantee (SG) rate will increase from 10.5% to 11% as of 1 July 2023....

ATO/General, Payroll, Public

Employees vs Contractors – Significant new guidance from the ATO

The Australian Taxation Office (ATO) has recently released draft guidance, TR 2022/D3 dealing with employee v contractor classification. This seeks...

Payroll, Public

Member Q&A: salary sacrifice at a Public Benevolent Institution and its impacts

Question I am new to working for a Public Benevolent Institution, and am wondering how salary sacrificed amounts impact the...

Payroll, Public

Member Q&A: Interest-free arrangements to repay overpaid salary

Question We have inadvertently overpaid a staff member a significant amount of wages. At the moment, we are looking to...

ATO/General, Payroll, Public

A successful claim for under award wage payments – how to treat?

A difficult aspect of employment is the unhappy ending. Occasionally cessation of employment will be followed by litigation regarding matters...

ATO/General, FBT, Payroll, Public, Salary Packaging

Reportable Fringe Benefits – preparing to report

As employers prepare 2021/22 FBT returns it is normal practice to simultaneously prepare Reportable Fringe Benefits data attributable to individual...

ATO/General, Councils, Payroll, Public

Are elected members and other officials of local governing bodies entitled to superannuation support?

In August 2021, the NSW Office of Local Government published draft guidelines for ‘audit, risk and improvement committees’ (ARIC’s) for...

ATO/General, Payroll, Public

SGC: Another one bites the dust – Contractor plumber found to be an employee

In recent years, there has been a steady flow of Court and Tribunal cases law dealing with whether a person...

Payroll, Public

Member Q&A – Employees working from interstate home

Question Our organisation conducts a business activity in an entity for which we are required to pay payroll tax in...

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