Are you having a Christmas party?
In today’s world, responsibility for all work related events rests with the business owner. As a business owner, there is a real risk that you could be held vicariously liable for any of your employees who behave badly.
What steps have you put in place to ensure the health and safety of your staff and any other attendees? Our Workplace Party Checklist will help you mitigate your risk of hosting a staff Christmas party so you too can relax and enjoy knowing you have taken ‘reasonable steps’ to avoid the onset of a woeful hangover that may linger long after the Christmas party has ended.
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With a speed not usually seen with tax legislation, the Treasury Laws Amendment (Lower Taxes for Small and Medium Businesses) Bill 2018 was introduced into parliament on the 16th October and passed both houses on the 18th October. The Governor-General gave his royal assent on the 25th October.
Companies that meet the below criteria will have a tax rate of 26% in 2020-2021 and 25% in 2021-2022. To be eligible for the lower tax rates the companies need to;