Payroll matters February 2022

Higher PAYG withholding rates continue to apply to backpackers As we recently communicated, the High Court has held that the ‘working holiday maker tax’ (also known as the ‘backpackers tax’) did not apply to a taxpayer on a working holiday visa from The United Kingdom who was also an Australian tax resident. This was due […]

JobKeeper fraud criminal conviction

First criminal conviction for JobKeeper fraud A person claiming to be a sole trader was convicted of three counts of making a false and misleading statement to the Commissioner of Taxation, in order to receive $6,000 in JobKeeper payments to which he was not entitled. He was not operating a genuine business and he had […]

ATO loses case on JobKeeper and backdated ABNs

JobKeeper claims and backdated ABNs On 24 March 2021, the Full Federal Court handed down its decision in a decisive case. It concerned the requirement that an entity claiming JobKeeper must have had an ABN on 12 March 2020, or a later time allowed by the ATO. The Registrar of the Australian Business Register had […]

COVID-19 Superannuation Update

Special COVID-19 Superannuation Condition of Release Extended Regulations that extend the time frame of the special condition of release to access $10,000 from superannuation for individuals experiencing financial difficulties due to COVID-19 have been formally registered. The ability to withdraw up to $10,000 from superannuation (if certain conditions are met) was initially set to expire […]

Tax treatment of JobKeeper Payments

Broadly, JobKeeper Payments received by an employer are assessable income to the employer Likewise, the payments an employer subsequently makes to an employee that are funded (in whole or in part by the JobKeeper Payment) are generally allowable deductions to the employer. The ATO has recently issued some guidance for employers in receipt of JobKeeper […]

JobKeeper 2.0 tweaks to Decline in Turnover Tests

JobKeeper 2.0 Eligibility and Payments On 21 July 2020, the Government announced that the JobKeeper Payment (JKP) would be extended until 28 March 2021 (i.e. for a further six months beyond its original end date of 27 September 2020). As a result, JKPs will now be made over two separate extension periods, being: Extension period […]

Expanded eligible employee definition for JobKeeper

JobKeeper Eligibility Changes Additional recently implemented JobKeeper changes mean more employees qualify for JobKeeper payments from 3 August 2020. This is primarily because: the eligible employee test has been extended from 3 August 2020 to include eligible employees who were employed on 1 July 2020 (in addition to the original 1 March 2020 employment date) […]

From the desk of Justin Flavel, Spring 2020

The business market is extremely odd; some industries definitely need the extended JobKeeper payment whilst others are having record months. It has been a challenging period for all over the last 6 months and we believe it is going to be an unstable environment for many months still to come. If your business has not […]

JobKeeper audits underway

First reports of ATO audits lands one small business in debt Imagine going through all the rigmarole to apply for JobKeeper when COVID-19 restrictions were rife, only to have your application rejected months later by Tax Office auditors? That is what has now happened to one small business owner in Melbourne who took a DIY […]

JobKeeper 3.0

JobKeeper extension On 21 July 2020, the Government announced that the JobKeeper Payment (‘JKP’) would be extended until 28 March 2021 (i.e., for a further six months beyond its original end date of 27 September 2020). As a result, JKPs would now be made over two separate extension periods, being: Extension period 1 – which […]

Justin Flavel

Managing Director

Justin’s experience spans across 20 years in accounting, financial analysis and general business practice.

Although born and bred on the land, Justin’s interest was more in spreadsheets, ledgers, and finance which led him to attend university. In 1992, Justin graduated with a Bachelor of Business majoring in Accounting and Finance. As well as qualifying as a CPA member and becoming a Fellow of the Taxation Institute of Australia, he began gaining practical experience in small and mid-tier accounting practices.

During the late 90s, Justin decided to expand his horizons and travel through Europe. It was during this time that he seized the opportunity to expand his knowledge on the workings of large organisations by taking on roles in multinational corporations.

Today, Justin’s passion is in facilitating businesses to grow and evolve. His focus is on acting in the role of business mentor to help clients develop the full potential of their businesses. He joins clients on their unique journey, and provides the tools and knowledge they need along the way to make the right decisions.

Justin’s aim for his clients parallels his own philosophy and personal journey—focusing on his own career growth and business success while maintaining balance in his life with his wife and three daughters.

Omnis Group Managing Director - Justin Flavel