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19 December 2024
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.
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3 September 2024
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.
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1 July 2024
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.
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1 May 2024
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.
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12 April 2024
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.
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4 April 2024
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.
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27 March 2024
Workforce Advisory Partner Hayley Lock takes on a question from a recent webinar regarding when employers should pay contractor superannuation.
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9 February 2024
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.
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1 February 2024
This webinar, to be held on Thursday 8 February 2024, will provide an overview of recent regulatory updates and technology offerings which are presenting opportunities for employers to not only reduce the administrative burden but also reduce FBT payable.
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6 November 2023
This podcast episode features Australian Taxation Office (ATO) Deputy Commissioner - Superannuation and Employer Obligations - Emma Rosenzweig, along with KPMG Workplace Advisory Partner Hayley Lock and Director Stacey Biggar, as they discuss the ATO's compliance focus areas, technical updates and finding a career in tax.
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23 October 2023
Victoria has been collecting the charge since 1 July 2021, for the approximately 15,000 vehicles, as discussed by Hayley Lock, Andy Larmour and Anthony Harmer.
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17 October 2023
The changes implemented by the legislative instruments aim to reduce fringe benefits tax record keeping compliance costs, as outlined by Hayley Lock and Stacey Biggar.
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3 October 2023
For the most part, the new ruling remains consistent with the original ruling, with some notable additions, as detailed by Hayley Lock, Stacey Biggar and Ritika Dongre.
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28 June 2023
Employers with mobile workforces will need to carefully assess their risk if adopting an ‘otherwise deductible’ position for transport where the employee is not specifically rostered on and paid for their travel, as discussed by Hayley Lock.
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19 April 2023
With more electric vehicles hitting the road, Hayley Lock and Zachary Thomas discuss some common questions from employees and employers as they work through the practicalities of the requirements.
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16 February 2023
As detailed by Hayley Lock, George Cressey and Bronte Robinson, the amnesty is a result of a potential lack of awareness in the industry as to the payroll tax treatment of payments made to general practitioners.
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20 December 2022
As we approach the end of 2022 at what feels like warp speed, our employment tax advisory team wrap up the top five key developments from the year that was.
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22 November 2022
Hayley Lock, Partner - Specialist Tax and Reward, opens up on her role as a tax professional.
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15 November 2022
Hayley Lock, Partner - Specialist Tax and Reward, discusses which top tax issues employers should be aware of.
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10 November 2022
Hayley Lock, Partner - Specialist Tax and Reward, outlines what tax issues are at the forefront of mind.
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20 October 2022
There are three methods available to calculate the number of car parking fringe benefits that arise and three methods available to calculate the value of these parks, as outlined by Hayley Lock, Stacey Biggar and Sam Gathercole.
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6 October 2022
The decision could potentially have broader reaching impacts for other types of payments which are not paid on ordinary hours or at ordinary rates of pay, as outlined by Hayley Lock, Paul Hum, Stephanie Renshaw and Bhavish Beharee.
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19 September 2022
Hayley Lock, Stacey Biggar and Ritika Dongre discuss how employers can use salary-packaging as an effective tool to win the war for talent.
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28 July 2022
Announced as part of its election platform, the Federal Government has introduced legislation to provide an electric car discount
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26 July 2022
This case highlights why taxpayers should seek advice early to review, update and defend their independent contractor arrangements, as discussed by Adrian Wong, Hayley Lock, Ross Hocking, Jack Aquilina & Cameron Dimeck.
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14 July 2022
With the ATO’s greater access to detailed payroll data, employers should expect an increase in ATO Superannuation Guarantee compliance activity.
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6 July 2022
A ‘back of the envelope’ effort probably won’t cut it when it comes to calculating an organisation’s liability, as discussed by Hayley Lock and Stacey Biggar.
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2 June 2022
Under the current statutory formula for valuing car fringe benefits, electric cars are arguably at a disadvantage compared to fossil fuel-consuming cars, but this may soon change, as discussed by Hayley Lock and Sam Gathercole.
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31 March 2022
By introducing a specific individual income tax deduction, employers do not have to pay FBT, but there’s a catch in the fine print, as discussed by Hayley Lock, Andy Larmour and Stacey Biggar.
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17 February 2022
Hayley Lock and George Cressey outline why employers should review their car parking arrangements as a matter of priority.
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26 July 2022
This case highlights why taxpayers should seek advice early to review, update and defend their independent contractor arrangements, as discussed by Adrian Wong, Hayley Lock, Ross Hocking, Jack Aquilina & Cameron Dimeck.
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26 July 2022
This case highlights why taxpayers should seek advice early to review, update and defend their independent contractor arrangements, as discussed by Adrian Wong, Hayley Lock, Ross Hocking, Jack Aquilina & Cameron Dimeck.
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