This case reinforces that the employment agency provisions extend beyond conventional labour hire arrangements.
The draft legislation closely mirrors the 2026 Budget measures, which intends to simplify the program, encourage higher-value R&D investment in Australia and moderate the program's fiscal cost, as highlighted by Georgia King-Siem.
KPMG Partner Hayley Lock outlines what residual fringe benefits are, why they act as an FBT catch all category, and the key valuation rules, exemptions and disclosure risks employers need to manage.
KPMG Partner Priscilla Tang explains when property fringe benefits arise, how ownership transfer affects FBT, and the key risks around valuing gifts, vouchers, rewards programs and reportable fringe benefits.
The result is a jobs number that looks better on paper than it feels to most workers, hence the ongoing anxiety consumers are expressing in consumer attitude surveys, as outlined by KPMG US Chief Economist Diane Swonk.
The Regulator has increased enforcement, issued penalties, published non-compliance and tightened expectations around data quality and reporting accuracy.
Australian Taxation Office Deputy Commissioner, Payday Super Program, Emma Rosenzweig discusses how Payday Super applies to contractors, including super guarantee obligations for certain contractors and the need for employers to review business processes to ensure contributions are paid within the new seven-day timeframe.
Sakshi Mathur and Natalie Nguyen unpack why intangibles sit at the centre of today’s controversy - covering the ATO’s increased scrutiny and the challenges arising in practice - while exploring the practical steps organisations can take to stay ahead of disputes.
The release of the draft guidance is an important and highly anticipated step in the implementation road map for Australian Public CbC Reporting, as detailed by Sean Madden, Jane Rolfe and Phil Beswick.
This article explores how business leaders can turn Pillar Two compliance into a competitive advantage by innovating their tax governance frameworks and utilising expanded data sets for strategic planning and restructuring efforts.
The need for less constrictive monetary policy is increasing, which places more pressure on the RBA to balance the risks of inflation returning under lower interest rates against a slowing economy, writes KPMG Australia Chief Economist Brendan Rynne.
2025 is set to be a year in which Pillar Two becomes ever more ‘real’, with a second ‘wave’ of jurisdictions placing their Pillar Two rules into effect.
As outlined by Kristie Schubert, Julian Humphrey, Stacey Hannam, Keith Swan and Emilia Galluccio, the Commissioner has provided detailed commentary on the implications of the Federal Court decision, summarising key technical issues that are likely to be relevant to other taxpayers.
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.
This webinar, held on Wednesday 4 December, features KPMG Pillar Two subject matter experts from across our Asia Pacific tax practices, who will set out the latest developments with their local rule implementation.
KPMG spoke with the Australian Taxation Office’s (ATO) Assistant Commissioner for Super and Employer Obligations Peta Lonergan, to gather some insights for employers with respect to the recently-concluded random enquiry program.
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.
