Unpaid Trust Distributions: ATO's Rulings vs. Recent AAT Decision and What It Means for 2023
It has long been the ATO’s practice to treat a trust’s unpaid present entitlements (“UPE”) to a company as a loan for th...
Employers are now protected from casual employees ‘double-dipping’ under the Fair Work Act Regulations 2009 (Cth) (Regulations) effective 18 December 2018.
The Regulations have been amended following the full Federal Court’s decision in the now infamous case, WorkPac Pty Ltd v Skene.
The new Regulation allows employers to claim that the payment of casual leave loading (paid to casual employees), should off-set the payment of the National Employment Standards’ (NES) paid leave entitlements.
Employers are now well placed to defend a claim made by a casual employee for payment of the NES paid leave entitlements (annual and personal leave).
The new Regulation applies, if compliance is clearly evident. Employers must be able to demonstrate that they have met all of the criteria, as set out below:
Source - Double dipping regulation – Cooper Grace Ward Lawyers – 7 January 2019
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It has long been the ATO’s practice to treat a trust’s unpaid present entitlements (“UPE”) to a company as a loan for th...
Small businesses with an aggregated turnover of less than $50 million will be able to claim a bonus deduction equal to 2...
From the 1 July 2023 your wages data collated from your Single Touch Payroll (STP) lodgments will be prefilled into your...