Early in 2019, the ATO invited members of the Small Business Stewardship Group (SBSG) to participate in a consultation activity about several issues regarding the structure and content of the ATO website. This included a new business record keeping resource…
Restaurant Tips Tipping for services – do you pay GST on the Tips received? What happens when a customer pays a tip? Does it get reported on the BAS? What is the impact for employees/contractors? What happens with tipping depends…
CORRECTING ACTIVITY STATEMENTS Correcting is not making an adjustment! Correcting an error or mistake is about fixing an amount that was incorrect when lodged, typically due to transposition error, misclassification or double counting. Adjustments are to items that were correct at the…
The Fair Work Ombudsman recently instigated court action which challenged whether the worker was a Contractor or an Employee – FWO believe they are employees and the persons were underpaid. A purchaser should ensure they are paying enough A developing…
New Gift Card Laws – Expiry Dates The new laws apply to all gift cards and vouchers sold from 1 November 2019 onwards. Any gift card sold before 1 November 2019 date will continue to carry the same expiry period…
An Approach to Super Compliance in 2020 Background Context Single Touch Payroll reporting means that the ATO is now able to see: Which employers are not reporting Which employers are not accruing Super, or not accruing correctly Which employers are…
Small business owners experiencing mental health issues Having a mentally healthy workplace is important. Everyday pressures, unexpected life circumstances, stress, depression or anxiety can have a negative impact on your quality of life and ability to run your business. This can…
Yes but No! The Current Law says – No an Uber is NOT a Taxi ATO position on ride-sourcing and the FBT taxi travel exemption We recently confirmed our existing view that the taxi travel exemption from FBT does not extend to…
PERSONAL LEAVE ACCRUAL CASE GOES TO HIGH COURT Personal Leave Should be Accrued Pro-rata We are very pleased to hear that the Federal Court Decision in the Mondelez v AMWU & Ors case is going to be appealed. Both the employer and…