Payroll

Payroll

Salary Packaging

Special Edition

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...

FBT, Payroll, Public

Repayment of overpaid salary – can the minor benefit exemption apply?

It is not uncommon for an employee to be overpaid salary and subsequently enter into a repayment arrangement with their...

ATO/General, Eligibility, Payroll, Public

Employers: Are you ready for the new ‘stapling of super’ rules?

Under the current super choice rules, employers are required to offer eligible new employees a choice of superannuation fund in...

ATO/General, Payroll, Public

How to treat ‘wrongful dismissal’ type employer/employee settlements

It is a fact of life that not all employment arrangements end amicably and sometimes this results in the employer...

Payroll, Public, Salary Packaging

Is it really an effective salary sacrifice arrangement?

The concept of ‘salary sacrifice’, or ‘salary packaging’, has been a part of modern remuneration arrangements for many years now....

ATO/General, Payroll, Public

Superannuation Guarantee Charge and remission of penalties – the state of play

Despite the best of intentions, employers will from time to time find that they have underpaid/late paid employee superannuation entitlements....

Charities, Commercial, Councils, FBT, Payroll, Public

Pooled cars and the Reportable Fringe Benefits exclusion

Pooled cars and the Reportable Fringe Benefits exclusion – when does it apply? One of more frequent Reportable Fringe Benefit...

Eligibility, Payroll, Public

Another ‘contractor’ entitled to superannuation

Over recent years, we have produced numerous articles dealing with situations involving whether a ‘contractor’ may be an ’employee’ and...

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

ATO announces novated lease data matching project

ATO announces data matching program on novated leases – employer implications? The ATO has advised it will be undertaking a...

Payroll, Public

JobMaker hiring credit: What is it & how does it work?

What are the proposed details of the JobMaker Scheme? Can your organisation utilize the Scheme? Is a particular prospective employee...

Payroll, Public

Superannuation payments to independent contractors – The MWWD Case

In a previous article (see September 2020 TaxEd Update re Moffet case) we examined who is an employee for superannuation...

Payroll, Public, Salary Packaging

Member Q&A – Can child support payments be salary packaged?

Question Can an employee salary package child support payments? Answer The rules regarding salary packaging are set out in Taxation...