Payroll & tax as year-end looms
EOFYS has become a widely recognised acronym but for hard-working payroll professionals, the end of the financial year isn’t about getting a deal on a car or sofa. It’s the last chance to get on top of niggling issues that can cause problems down the line, before the cycle starts all over again. What are some key considerations for employment taxes?
Plumber not deemed to be an employee for SG
Deeming provisions for superannuation guarantee (SG) can create unbudgeted costs in relation to contractors. The recent Federal Court decision in FCT v Hatfield 2025 FCA 182 is another example of the vexed question of when the extended definition of employee in section 12(3) of the Superannuation Guarantee (Administration) Act 1992 applies.
The most common Super Guarantee (SG) mistakes
The ATO has shared some of the most common errors made by employers. With Payday Super on the horizon, it’s important for employers to ensure risk areas are addressed, to avoid penalties and significant costs.