This case reinforces that the employment agency provisions extend beyond conventional labour hire arrangements.
The extension of the ATO's passenger movements data-matching program reinforces the increasing role of data analytics in tax administration and compliance.
This article examines the potential benefits and drawbacks of national expat tax regimes as businesses pursue the valuable talent they need to maintain an edge in today’s hypercompetitive global environment.
The changes will fundamentally alter how FBT on employer-provided vehicles is managed, affecting fleet settings, employment policies, tax processes and documentation, as well as the amount of overall FBT payable.
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.
Recent court rulings have broadened the reach of the Coal Long Service Leave Scheme, creating new compliance risks, remediation opportunities and a limited window for eligible employers to reduce historical levy liabilities, as highlighted by Kevin Ferdinands, Roshan Labrooy, Sam Gathercole and Sophie Rosemann.
This second article examines practical exposure points (fixed place of business and agency PE), compliance and enforcement considerations, and broader governance and residence implications for multinational groups.
Hayley Lock and Nick Cooke discuss on premises benefit, from gift cards and minor perks, both New Zealand and Australia offer FBT exemptions, but applying them correctly often proves more complex than expected.
This article examines the interpretative framework for assessing PE risk in a remote work context and the relevance of the OECD MTC Commentary under domestic law and tax treaties.
KPMG Senior Manager Ali Hookmani looks at how FBT works for not-for-profit organisations, including exemption and rebate categories, employee capping rules, and why accurate classification and tracking of benefits is critical.
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.
KPMG Senior Manager Ali Hookmani discusses how the otherwise deductible rule works, when it can be applied, and why proper documentation is essential to reduce or eliminate FBT on reimbursed work related expenses.
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.
KPMG Partner Hayley Lock discusses when an expense payment fringe benefit arises, how it differs from an allowance, and what this means for FBT liability and available exemptions.
This budget represents a shift in the tax landscape for individuals, with changes to personal income tax settings for workers and significant future changes for investors.
KPMG Director Kevin Lin highlights when meals, events and functions are treated as entertainment for FBT purposes, the key exemptions that may apply, and why good records are critical to avoiding unexpected tax costs.
This episode unpacks how FBT operates in Australia and New Zealand, from structural differences and valuation approaches to compliance pain points and reforms reshaping both regimes.
KPMG Partner Hayley Lock outlines why living away from home allowances are treated as fringe benefits, how to identify eligible employees, and the key concessions, limits and disclosure requirements employers need to manage.
KPMG Partner Priscilla Tang explains when a car parking fringe benefit arises, how the ATO tests and values these benefits, and why accurate tracking and method selection are essential, especially with hybrid working arrangements.
KPMG Senior Manager Sam Gathercole highlights common vehicle-related FBT risk areas, including misapplied electric vehicle and tool of trade exemptions, and explains how to review your fleet to avoid unexpected FBT liabilities.
KPMG Manager Dina Shrestha explains when a car fringe benefit arises, how to correctly classify vehicles for FBT purposes, and why choosing the right valuation method is critical to your FBT and employee reporting outcomes.
KPMG Senior Manager Sam Gathercole outlines the key FBT lodgement dates and payment deadlines, along with the latest ATO rates you need to finalise this year’s return and plan ahead.
Emma Rosenzweig from the Australian Taxation Office discusses employer concerns around payment timing, clearing house visibility and how the ATO intends to approach compliance under Payday Super for businesses that are genuinely trying to do the right thing.
Employers now have a full view of the regulatory framework that will underpin Payday Super from 1 July 2026, as detailed by Andy Larmour, Sophie Rosemann and Sam Gathercole.
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.
Payday Super will fundamentally change cashflow for high-income employees on total remuneration packages, frontloading super contributions and reshaping take-home pay across the year, as highlighted by Andy Larmour, Kyle Ann Walsh and Sam Gathercole.
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.
Australian Taxation Office Deputy Commissioner Emma Rosenzweig discusses what employers should be doing now to prepare for Payday Super ahead of the 1 July 2026 start date, including process changes, cash flow impacts and alternatives to the ATO’s Small Business Super Clearing House.
Emma Rosenzweig from the Australian Taxation Office outlines for employers what Payday Super will mean in practice from 1 July 2026, from payment timing, qualifying earnings, contractor obligations, reporting under Single Touch Payroll, cash flow impacts and the ATO’s compliance approach.
There are key steps employers should take today to ensure compliance, as highlighted by David Sofrà, Priscilla Tang, Andy Larmour and Sam Gathercole.
With exposure to some of the most complex issues facing businesses and governments today, professional services firms offer a unique starting point for university students thinking about life after graduation.
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.
It is essential for employers to advance their Payday Super readiness plans and seek assistance as early as possible, write Jacqui Tucker and Priscilla Tang.
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.
This webinar highlight answers some common questions regarding Payday Super, and outlines steps employers can take to prepare.
This webinar highlight provides details on the new single touch payroll reporting obligations, payroll compliance and instances of non-compliance.
Hayley Lock and special guest from Maxxia - Implementation Lead Julien Walter - discuss how employers can demonstrate cost savings by outsourcing salary packaging management.
The 2025 KPMG Global Mobility Benchmarking Report reveals how forward-thinking mobility leaders are responding to economic uncertainty, geopolitical shifts and disruptive technologies.
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.
As noted by David Sofrà and Andy Larmour, there is a significant workload for organisations to prepare and comply with the payday super regime, and the ATO’s draft guideline is an important tool for helping organisations to prepare.
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.
The outcome of the decision impacts cleaning and security businesses that routinely engage independent contractors, as highlighted by Priscilla Tang, David Sofra, Kevin Lin and Luca Gibbs.
Kristie Schubert, Craig Jackson, Melissa Bader, Wenny Sampurna and Oliver Dyson share insights into the Supreme Court of Queensland decision, which relates to allegations of R&D tax fraud.
As well as the practical challenge of contributing superannuation within seven business days, employers also face other changes, as detailed by David Sofrà, Andy Larmour, Analyn Toledo and Sam Gathercole.
KPMG Australia’s Performance & Reward practice explore the issues currently shaping executive and workforce remuneration.
As highlighted by Priscilla Tang, Andy Larmour, David Sofrà and Bryce Miller, businesses that engage contractors should, once more, revisit their contractor arrangements and stay updated on developments in this area.
ATO Assistant Commissioner Rob Thomson runs Ursula Lepporoli through some tips for taxpayers on what details are important to check when it comes to claiming the private health insurance rebate.
This KPMG International webinar, held on Wednesday 25 June, looks at how to navigate talent uncertainty through benchmarking and global insights.
This report provides guidance to help ensure that you produce remuneration reports that are effective communication tools, aspiring to align with best practice, and which ultimately comply with the legislation.
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.
This submission builds on KPMG’s past contribution, with eight recommendations to the payday super regime, including recommending that legislation should be fair in regard to employers who genuinely demonstrate efforts to comply with their SG obligations.
This webinar, held on Thursday 20 March 2025, explores recent legislative changes and emerging updates in SMSFs and Estate Planning.
Thomson Reuters' ONESOURCE FBT Solution Product and Proposition Manager Amesh De Silva outlines some action areas for businesses as they prepare for the 2025 FBT season.
KPMG's Stacey Biggar discusses the main issues organisations raise during FBT season, from data collection to documentation requirements.
David Sofrà, Andy Larmour, Kevin Ferdinands and Analyn Toledo provide insights on some of the changes the proposed payday super legislation would bring, and how employers can start to act now, before anything has been legislated.
KPMG's Stacey Biggar and Sam Gathercole are joined by Thomson Reuters' ONESOURCE FBT Solution Product and Proposition Manager Amesh De Silva as they discuss Fringe Benefits Tax (FBT) preparation processes and automation for Australian business.
To continue to encourage students to pursue careers in tax, KPMG held a workshop for students who work for the Griffith Tax Clinic.
KPMG Deals Advisory Tax Manager Dihan Fernando discusses his career to date, and what he gained from KPMG's Vacationer program.
The ATO’s view on what constitutes a “commercial parking station” has been successfully challenged, writes Hayley Lock, Stacey Biggar and Sam Gathercole.
KPMG Vacationer Andre Mascarenhas shares his experience taking part in the Vacationers program, as he prepares to continue his studies at university.
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.
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.
This webinar, held on Thursday 21 November, reviewed recent changes to legislation, emerging issues regarding superannuation and SMSFs, and what this means for planning for your retirement and succession.
Stacey Biggar and Tayla MacNair are joined by Andrew Hosken from Victoria's State Revenue Office, as they discuss focus areas for review and compliance activity, preparation of payroll tax returns and finding a career in tax.
Workforce and Innovation Partner Craig Robinson says he both enjoys supporting businesses to achieve their strategic objectives while working with and supporting the development of his colleagues at KPMG.
Workforce and Innovation Partner Craig Robinson says businesses will need to effectively embrace artificial intelligence within their operations, as well as understand their ESG (environment, social, governance) and data reporting requirements.
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 today’s businesses fight for talent amid labour shortages and rising wage demands, Global Mobility teams need to embrace bold new ways of thinking to boost their employer’s brand.
‘Pay’ attention to the details; ‘Super’ interesting developments in the superannuation space, as discussed by David Sofrà, Alston Kam, Analyn Toledo, Roshan LaBrooy, Jenny Thai and Sam Gathercole.
Workforce and Innovation Partner Craig Robinson discusses a project which involved assisting an iconic Australian brand to expand its global footprint overseas.
Workforce and Innovation Partner Craig Robinson says organisations are increasingly focused on managing data through technology, sourcing critical talent and managing a higher burden of compliance.
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.
This webinar, held on Thursday 22 August, explores what’s happening in the world of superannuation and estate planning.
This webinar, to be held on Tuesday 17 September, will include discussion on the key themes, observations and insights from the recent reporting season.
