12-month super guarantee amnesty announced
Superannuation Guarantee Amnesty On 24 May 2018, Minister for Revenue and Financial Services announced the commencement of a 12-month Superannuation Guarantee Amnesty (the Amnesty). The Amnesty is a one-off opportunity for employers to self-correct past super guarantee (SG) non-compliance without penalty. Subject to the passage of legislation, the Amnesty will be available from 24 May 2018 to 23 May 2019. Employers who […]
Fair Work Commission unfair dismissal case
The case of the Uber driver not an ’employee’ Although this was not a tax case, it may be of interest to anyone involved in the ‘gig economy’, with flow-on implications for other employment issues, such as super guarantee. In a recent case, an Uber driver’s access to the Uber app had been terminated as a result of […]
ATO focus areas
Commissioner’s speech highlights ATO’s focus The Commissioner of Taxation highlighted the areas in which the ATO has recently increased its focus, including: undeclared income individuals’ unexplained wealth or lifestyle incorrectly claimed private expenses unpaid superannuation guarantee, and cash-only businesses and those with low usage of merchant banking facilities, with black economy visits to over 2,600 […]
Super guarantee payable
Super guarantee payable on ‘public holidays’ and ‘additional hours’! The Federal Court has held that superannuation guarantee contributions were payable with respect to the ‘additional hours’ and ‘public holidays’ component of annualised salaries paid by BlueScope Steel, on the basis that these particular components formed part of ordinary time earnings (‘OTE’). Under an enterprise agreement, […]
