super

Sladen Snippet - Key changes to super guarantee rates and thresholds from 1 July 2022

Sladen Snippet - Key changes to super guarantee rates and thresholds from 1 July 2022

As discussed here, one of the key superannuation announcements in the May 2021 budget was the removal of the minimum $450 threshold for super guarantee purposes.

Sladen Snippet - you haven’t made super contributions on time – now what?

Sladen Snippet - you haven’t made super contributions on time – now what?

ake super guarantee contributions on time is not a breach of the super laws, but it will trigger tax for the employer, and potentially penalties.

Super contributions payable to contractor plumber - a call for action for businesses

Super contributions payable to contractor plumber -  a call for action for businesses

In the recent Australian Administrative Tribunal (AAT) decision of Trustee for Virdis Family Trust t/a Rickard Heating Pty Ltd v FC of T [2022] AATA 3, the AAT relied on the decision in Dental Corporation Pty Ltd v Moffet [2020] FCAFC 118 (Moffet) to find that a plumber who was engaged as a contractor was an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (SG Act).