Tax News & Articles

We have observed a growing trend in ATO super guarantee compliance activities. As the workforce landscape continues to evolve, businesses face increasingly challenges in ensuring their contractual arrangements with workers are accurate for both income tax and SG purposes. This article outlines the key developments in the SG space relating to worker classification.

The Federal Government committed in May 2024 to require super to be paid by employers for employees at the same time as the wages for those employees are paid. Whilst Payday Super is currently intended to start on 1 July 2026, we are starting to see what the changes might be.

It has become increasingly difficult for employers to be certain of their superannuation guarantee (“SG”) obligations. The number of recent Tribunal and Federal case laws dealing with the status of whether a person is an employee or independent contractor for the purposes of the Superannuation Guarantee and their outcomes underscore the increasing risk of employers being liable for historical unpaid super if the person engaged is found to be a deemed employee under the expanded meaning of that term. Read on to find out what it means for employers and employees.

It has been almost a year since the super guarantee (SG) amnesty ended on 7 September 2020. The amnesty provided a window of opportunity for

It is widely understood that the status of a worker as an employee or independent contractor is based on a range of common law tests.

  Employers have been obliged to make superannuation guarantee payments since the September quarter 1992. Failure to make any of the payments on time leads