Hayley Lock
Hayley works in KPMG Australia’s Global Mobility services team
Author's latest KPMG Tax Now articles View all >
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Hayley Lock, Partner - Specialist Tax and Reward, opens up on her role as a tax professional.
Hayley Lock, Partner - Specialist Tax and Reward, discusses which top tax issues employers should be aware of.
Hayley Lock, Partner - Specialist Tax and Reward, outlines what tax issues are at the forefront of mind.
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.
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.
Hayley Lock, Stacey Biggar and Ritika Dongre discuss how employers can use salary-packaging as an effective tool to win the war for talent.
Announced as part of its election platform, the Federal Government has introduced legislation to provide an electric car discount
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.
With the ATO’s greater access to detailed payroll data, employers should expect an increase in ATO Superannuation Guarantee compliance activity.
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.
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.
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.
Hayley Lock and George Cressey outline why employers should review their car parking arrangements as a matter of priority.
Businesses will need to budget for the Victorian Government’s mental health surcharge which commences soon, as detailed by Hayley Lock, David Sofrà and Andrew Hosken.

Author's latest KPMG Law Hub articles View all >
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.
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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Hayley Lock | Global Mobility services team