Our latest insights

As the financial year concludes, businesses should engage in tax planning. This can maximise tax efficiency and minimise liabilities. Now is a valuable time investment with practical tax planning considerations available.

This article is the fourth in a series where we discuss the stages of a payroll remediation project.

The ATO has recently finalised its guidelines on how electricity costs for charging electric vehicles at home may be calculated for FBT and income tax purposes.

The employment taxes landscape in Australia is constantly evolving. There has been increased focus from the Australian Taxation Office and State Revenue Offices, leading to a rise in employment tax compliance audits.

At the beginning of December, the ATO released TR 2023/4: Income tax: pay as you go withholding - who is an employee? Key factors include contracts, control, delegation, tools, risk, and labels. The ATO outlines criteria for investigations, focusing on intentions, written agreements, understanding tax implications, performance consistency, compliance, advice, and Superannuation Guarantee Act treatment.

This month the National Tertiary Education Union (NTEU) released its latest Wage Theft Report, revealing the extent of underpayment of wages in the tertiary education sector. The report is part of an ongoing review by the NTEU, which will publish a final report in January 2024.

In this episode of Navigating the New Normal, Employment Solutions Partner George Bendall and Director Shivani Krishnamoorthy discuss the connection between ESG and global mobility programs.

Businesses may be at risk if they fail to understand the different tax, super and other obligations for employees or contractors.

From 1 July 2026, employers will need to pay superannuation for their employees on the same day they pay the salary and wages to which it relates.

Organisations that used to have the option of self-assessing their income tax exemption status will soon be required to submit an annual self-review report to the Australian Taxation Office.

The recent Court decision in the Bechtel Australia Pty Ltd v FC of T 2023 (the Bechtel case) ruling that fly-in-fly-out (FIFO) employees’ travel is deductible, has created a shift in the treatment of travel expenses for workers in mining, gas, transport and other industries. This ruling contrasts with the John Holland Group Pty Ltd v Commissioner of Taxation [2015] FCAFC82 (the John Holland case), causing notable effects.

We have released a number of articles over the past couple of years on this issue following the concerning decision of the New South Wales Civil & Administrative Tribunal (NCAT) in the ‘Thomas & Naaz case’.