Payroll

Payroll

Salary Packaging

Special Edition

Payroll, Public

Payroll – Working from home allowances vs reimbursement during COVID-19

What are the employment-related tax implications for employers and employees if an employer makes a once-off working from home allowance...

Payroll, Public

Payroll – Check you’re making the correct super contributions for your employees

There is a change to the way in which super guarantee contributions are calculated. Employers should review their calculation practices...

FBT, Payroll, Public

FBT and Payroll – Remote area tax concessions and payments

Heads up, there may be some changes to remote area tax concessions and payments. The Productivity Commission has suggested reforms....

Payroll, Public

Payroll Q&A – Mayor and councillor allowances

Question Councillors receive an allowance which is determined by each council within limits set by the Victorian Government. Mayors and...

Payroll, Public

Payroll Q&A – Telecommunications allowance paid to councillors

Our councillors receive an annual telecommunications allowance that is paid fortnightly towards their telecommunications needs. How should this allowance be...

Eligibility, FBT, GST, Payroll, Public, Salary Packaging

General Article – E-invoicing, not electronic invoicing – there is a difference

Money flows out under digital process such as Single Touch Payroll (STP) – what if money could flow in through...

Payroll, Public

Payroll – Why do we need to disclose exemption from FBT under s. 57A on an employee’s payment summary form?

Payment summaries now require an employer to indicate whether they are exempt from FBT under s. 57A of the FBTAA....

Payroll, Public

Payroll – What to expect from the NSW Review of Payroll Tax Administration

The NSW Productivity Commission (the Commission) has presented its conclusions from its review of the administration of payroll tax (PRT)—Review...

Payroll, Public

Payroll Q&A – Genuine redundancy payments made to employees over the age of 65

Answer The specific provisions regarding genuine redundancy payments (GRPs) provide that an employee must be dismissed before the day they...

Payroll, Public

Payroll – Definition of ‘ordinary time earnings’

‘Ordinary time earnings’ (OTE) is defined under s. 6(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA). OTE includes amounts...

FBT, Payroll, Public

Payroll Article – Changes to 2017/18 Payment Summary reporting requirements for Reportable Fringe Benefits

Changes to rules regarding eligibility measures for various Federal Government benefits/payments and income tests (effective 1 January and 1 July...