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Sladen snippet - music teacher found to be employee for super guarantee purposes

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Sladen snippet - music teacher found to be employee for super guarantee purposes

In the recent decision of Olias Pty Ltd as trustee for the Storer Family Trust and Commissioner of Taxation, the Administrative Appeals Tribunal (AAT) found that a “contract” music teacher fell within the ordinary definition of ‘employee’, and was therefore an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (Cth) (SG Act).

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Sladen Snippet - ATO confirms that auditors must report COVID-19 contraventions

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Sladen Snippet - ATO confirms that auditors must report COVID-19 contraventions

In June 2020, the ATO updated the independent auditor's report instructions (IAR) so that auditors would not need to modify their opinion in Part B of the IAR with respect to certain contraventions arising from the impacts of COVID-19 for the 2019-20 and 2020-2021 financial years.