The changes reflect extensive industry consultation, including almost 2,000 submissions received from founders, investors and representative bodies.
Organisations that engage athletes, referees, umpires, performers, influencers and production crew should periodically review arrangements to confirm their SG obligations, as highlighted by Jacqui Tucker and Priscilla Tang.
In the first article of a three-part series, we examine how the rise of AI is reshaping tax governance expectations, with regulators increasingly focused not only on tax outcomes, but also on how those outcomes are generated and evidenced.
KPMG Senior Manager Sam Gathercole describes how the minor benefit exemption works in practice, why the $300 threshold alone is not enough, and the key conditions employers must consider before applying it for FBT purposes.
ATO Deputy Commissioner Emma Rosenzweig outlines why Payday Super will require employers to report both qualifying earnings and superannuation liability, and how this data supports more accurate, employee level compliance monitoring.
Now is the time for multinational groups to promptly evaluate their data readiness and processes, and finalise their position regarding the statement of approach to tax, as highlighted by Sean Madden, Phil Beswick and Amanda Maguire.
The review will assess whether the amendments are operating in a manner consistent with the policy intent, as highlighted by Julian Humphrey and Amanda Maguire.
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.
The US labour market picked up slightly in September, after being revised weaker over the summer, but the gains were not enough to hold the unemployment rate in check, as outlined by KPMG US Chief Economist Diane Swonk.
This webinar, held on Tuesday 11 November, forms part of KPMG’s regular six-monthly update on reporting matters.
This report looks at the potential impact of increasing global trade frictions, potential tax rises, inflation and interest rates and the implications for UK fiscal and monetary policy.
The changes are designed to simplify the UK’s international tax rules, bring them up to date and align them more closely with the UK’s obligations under double taxation treaties, as outlined by KPMG UK’s Phil Roper.
This webinar, held on Thursday 12 December, explores the Skills in Demand Visa, which was introduced by the Australian Government on 7 December 2024.
Jacqui Hardwick and Catherine Ommundson discuss the Australian Taxation Office's (ATO) new supplementary annual reporting requirement for Top 100 and Top 1,000 taxpayers and what guidance is available to assist organisations to comply.
