web
You’re offline. This is a read only version of the page.
close
Hayley Lock
Hayley works in KPMG Australia’s Global Mobility services team
Author's latest KPMG Tax Now articles View all >
Hayley Lock and Elite Woodhams Relocation Managing Director Anna Kavelj discuss how requests from employees have changed since COVID-19 when they move overseas.
Hayley Lock and special guest Elite Woodhams Relocation Managing Director Anna Kavelj outline how employers can balance the expectations of globally mobile employees against a tight budget.
KPMG Workplace Advisory Partner Hayley Lock and special guest Elite Woodhams Relocation Managing Director Anna Kavelj highlight how organisations can manage some of the more unusual requests from employees.
Hayley Lock and Anna Kavelj discuss common traps and best practice tips for businesses sending employees travelling around the globe for that overseas assignment, from taxes and allowances, to pets, real estate and schools.
Without a robust annual compliance process in place, businesses face a high risk of payroll tax shortfalls, as highlighted by Hayley Lock, Yang Yang, Sam Gathercole and Mik Yamamoto.
Given both the financial and reputational risks for employers when engaging in a remote work arrangement with an employee, it is critical that businesses are aware of their responsibilities and obligations prior to commencement, as highlighted by Hayley Lock and Tom Newsome.
As we race toward the end of 2025, our employment tax advisory team has rounded up the top developments that shaped the year. Here’s what you need to know.
Hayley Lock and special guest from Maxxia - Implementation Lead Julien Walter - discuss how employers can demonstrate cost savings by outsourcing salary packaging management.
Maxxia Implementation Lead Julien Walter and Tax and Compliance Manager Sharon Mackenzie-Pringle - outline why cost and compliance of employee benefits and salary packaging are typically misunderstood.
Maxxia Implementation Lead Julien Walter and Tax and Compliance Manager Sharon Mackenzie-Pringle share insights into how companies typically approach the management of employee benefits in salary packaging programs.
This episode features special guests from Maxxia - Implementation Lead Julien Walter and Tax and Compliance Manager Sharon Mackenzie-Pringle - as they discuss the value of outsourcing the administration of a salary packaging program as opposed to managing in-house.
Holiday rentals have been the subject of ATO scrutiny for several years, with the existing guidance needing a refresh to provide taxpayers with greater certainty on the ATO’s approach, as discussed by Hayley Lock, Craig Robinson and Jacqui Tucker.
While the Hall case is under appeal, it provides a valuable precedent for interpreting section 8-1 in the context of modern work arrangements, as outlined by Hayley Lock, Jackie Shelton and Laura Carroll.
Australian Taxation Office (ATO) Assistant Commissioner for Superannuation and Employer Obligations Peta Lonergan says the administrator will be contacting some tax agents about employers' FBT returns.
KPMG Workplace Advisory Partner Hayley Lock discusses the recent Federal Court judgement for car parking fringe benefits and commercial parking stations.
ATO Assistant Commissioner for Superannuation and Employer Obligations Peta Lonergan provides KPMG’s Hayley Lock and Stacey Biggar with key tax updates for internal teams and compliance areas of interest in 2025.
Hayley Lock, Mark Wright and Eli Christodoulou provide insight on the Australian Government’s measure to further restrict foreign ownership of established dwellings and how global mobility teams can navigate this change to continue to attract talent to Australia.
The ATO’s view on what constitutes a “commercial parking station” has been successfully challenged, writes Hayley Lock, Stacey Biggar and Sam Gathercole.
KPMG Workforce Advisory Partner Hayley Lock discusses the ways graduates can make the most of their time working at KPMG and other professional services firms.
KPMG Workforce Advisory Partner Hayley Lock, along with Manager Dihan Fernando, Consultant Tayla MacNair and Vacationer Andre Mascarenhas, discusses student and graduate career opportunities in tax in a professional services firm.
This webinar, to be held on Tuesday 11 February, will provide technical and technology updates on fringe benefits tax.
Distinguishing the difference between an employment agency contract and a relevant contract is important as there may be different Payroll Tax implications, as outlined by Hayley Lock, Jason Suwignjo and Emily Ng.
In this article, Hayley Lock, Stacey Biggar and Sam Gathercole provide a full recap of major employment tax developments in 2024 with quick links to feature articles and podcasts perfect for poolside perusal.
As discussed by Hayley Lock and Stephanie Renshaw, the draft ruling brings the current ATO guidance on the topic of what constitutes an ‘employee’ for Superannuation Guarantee purposes into line with the common law developments, providing welcome clarity to employers.
To save you the hassle, Hayley Lock and Stacey Biggar have put together a handy checklist of some important things that you should think about on the employment taxes front.
KPMG Workforce Advisory Partner Hayley Lock, David O’Connor - Regional Manager - Customer Development, Maxxia, and KPMG Employment Tax Senior Consultant Sam Gathercole explore novated leases for electric vehicles, the fringe benefits tax (FBT) exemption, relevant ATO guidance for employers and what you can claim when charging the car at home.
Workplace and Employment Law Partner Adrian Wong and Immigration Services Director Samantha Panchal discuss fixed term contracts when it comes to employing Temporary Skill Shortage (subclass 482) visa holders.
Immigration Services Director Samantha Panchal discusses how active Labour Agreements might be managed in light of the proposed 'Skills in Demand' visa set to replace the Temporary Skill Shortage (subclass 482) visa.
Workforce Advisory Partner Hayley Lock takes on a question from a recent webinar regarding when employers should pay contractor superannuation.
Hayley Lock, Andy Larmour and Stephanie Renshaw discuss the ATO’s finalised practical guidance on calculating electricity costs when a vehicle is charged at an employee’s or individual’s home.

New york
Hayley Lock | Global Mobility services team