Payroll

Payroll

Salary Packaging

Special Edition

FBT, Payroll, Public, Salary Packaging

Superannuation Guarantee opt out for high income earners

The Payday Super reforms changed how the maximum contribution base applies for super guarantee purposes. Under these rules, employers can...

Payroll, Public

Member Q&A: Payroll Tax – how do we declare fringe benefits for payroll tax purposes?

We are a not-for-profit income tax exempt organisation that pays payroll tax - we also pay FBT. Are we required...

ATO/General, Commercial, Councils, FBT, Payroll, Public

A Ferrari California – principally designed to carry passengers?

We know workhorse type vehicles have FBT exemptions, but what about the company Ferrari?

ATO/General, Charities, Commercial, Councils, Payroll, Public

Payroll: Is a position genuinely redundant?

A recent court case found in favour of a terminated employee that their role was genuinely redundant. What does this...

ATO/General, Payroll, Public

Payday Super – getting closer to the starting line, some handy ATO resources

As we move towards 1 July 2026 and the start of Payday Super regime, here's some handy tips and resources.

Charities, FBT, Payroll, Public

We are an income tax exempt ‘not-for-profit’ but are subject to Payroll Tax – do we include fringe benefits that relate to entertainment?

This articles explores whether entertainment fringe benefits provided by a NFP are subject to Payroll Tax.

Payroll, Public

Payroll tax and the Medical Industry – A U(ber) turn?

What are the implications of recent payroll tax cases for Governments and Not-for-profits? Are there refunds to be sought?

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...

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