Payroll

Payroll

Salary Packaging

Special Edition

Payroll, Public

Payroll ‘ PBR on who is an employee for Super Guarantee Purpose

This article looks at a private binding ruling (Authorisation Number: 1013103814672 – ‘the PBR’) that considers whether a person was...

Payroll, Public

Payroll – Single Touch Payroll

Further to our articles Payroll – Single Touch Payroll and Payroll – the Advent of Single Touch Payroll in the...

Eligibility, Payroll, Public

Eligibility ‘ Local Councils and Payroll Tax Exemption

A recent case, Snowy Monaro Regional Council v Chief Commissioner of State Revenue [2017] NSWCATAD 14, a decision of the...

Payroll, Public

Payroll Q&A ‘ Where a Councillor requests that amounts be paid to their Superannuation Fund should the amounts be shown as Reportable Employer Superannuation Contributions?

Normally, amounts paid by a local government council to councillors are assessable to the councillor when received (notwithstanding an absence...

Payroll, Public

Payroll Q&A – Genuine redundancy and re-employment

Question: If a former employee (along with other employees) was made redundant in July 2016 due to an organisational restructure,...

Payroll, Public

Payroll Q&A ‘ How Will Employers Report Reportable Fringe Benefits Under the Single Touch Payroll (STP) Proposals?

Question: One of the advantages of the Single Touch Payroll (STP) initiative is for employers to do away with the...

1 2 3 45