As part of the broader ‘Your Future, Your Super’ reforms, the concept of default ‘stapled super funds’ for employees will take effect from 1 November 2021. Where employees start work on or after 1 November 2021, and do not choose a super fund, most employers will have to check with the ATO if their employee has an account with an existing super fund, known as a ‘stapled super fund’, to pay the employee’s super guarantee into.

On 4 August 2021 the High Court handed down their much-anticipated appeal decision of WorkPac v Rossato. The High Court ultimately upheld the appeal of labour-hire company, WorkPac, confirming that their former employee, Robert Rossato, was in fact a casual employee and not a permanent employee. The decision comes as welcome news to employers.

The super guarantee (SG) amnesty ended on 7 September 2020. The SG amnesty allowed employers to disclose and pay previously unpaid SG charge, including nominal interest, for the quarters between 1 July 1992 to 31 March 2018 without incurring the administration component or Part 7 penalties. In addition, payments of SG charge made to the ATO under the amnesty were tax deductible to the employer.

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).

As discussed here, the decision in Dental Corporation Pty Ltd v Moffet [2020] FCAFC 118 (16 June 2020) (Moffet) marked an important shift in how the courts have interpreted the employee/contractor distinction for the purposes of superannuation guarantee obligations.

In a recent industry forum, the ATO confirmed they will be resuming superannuation guarantee (SG) compliance action following a pause due to COVID-19. The ATO indicated they have a considerable backlog of SG compliance cases as a result of COVID-19, which they are now working through.

Many office-based employees have been working from home due to COVID-19 restrictions. This has posed obvious logistical and operational challenges for many employers.

The AAT has rejected the Federal Commissioner of Taxation’s (Commissioner) view that a discretionary payment received by an employee upon his termination should be taxed as ordinary income. Despite the payment being made upon the termination of the employee the Commissioner argued that it was received in respect of their employment as it was calculated in relation to fees earnt.

In the recent decision of MWWD v FC of T 2020 ATC (16 October 2020), the Administrative Appeals Tribunal (AAT) found that payments to a contractor repair technician did not trigger a superannuation contribution/charge obligation under the Superannuation Guarantee (Administration) Act 1992 (Cth) (SG Act).

After 6 months of, and multiple revisions to the administration to, JobKeeper, the extension to the scheme – labelled JobKeeper 2.0, begins today. JobKeeper 2.0 runs until 28 March 2021. In this article we summarise the main elements and qualification requirements of JobKeeper 2.0.

As discussed here and here, the superannuation guarantee (SG) amnesty allowed employers to disclose and pay previously unpaid SG charge, including nominal interest, for the quarters between 1 July 1992 to 31 March 2018 without incurring the administration component ($20 per employee per quarter) or Part 7 penalties. In addition, payments of SG charge made to the ATO under the amnesty were tax deductible.

In a significant victory for Australian employers, the High Court has ruled in favour of Cadbury manufacturer Mondelez Australia Pty Ltd clarifying the meaning of the word “day” in the context of personal/carer’s leave entitlements under the Fair Work Act 2009 (Cth) (FW Act).

In anticipation of the conclusion of the superannuation guarantee (SG) amnesty (discussed here) on 7 September 2020, the Australian Taxation Office (ATO) has released a draft Law Administration Practice Statement PS LA 2020/D1 (PSLA 2020/D1) in relation to how, post amnesty, the ATO officers may exercise their discretion to remit Part 7 penalties.

On 21 July 2020, the Government announced an extension until 28 March 2021 – labelled JobKeeper 2.0 - to the JobKeeper programme.

In the recent decision of Dental Corporation Pty Ltd v Moffet [2020] FCAFC 118 (16 June 2020) , the Full Federal Court found that a dentist fell within the extended definition of ‘employee’ under s12(3) of the Superannuation Guarantee (Administration) Act 1992 (Cth) (SG Act). Section 12(3) broadly provides that an employee is a person who is working ‘under a contract that is wholly or principally for the labour of the person.’

JobKeeper is not just a financial subsidy for qualifying employers. We previously wrote about the extraordinary powers that employers help get them to the other side of the COVID-19 pandemic (or at least until September when the JobKeeper scheme is scheduled to end).

Many businesses around the country are eagerly anticipating being able to trade again. For some employers, this has included encouraging employees and customers to download the Federal Government’s COVIDSafe App. Questions have risen around whether employers can require their employees to download the COVIDSafe App before returning to work.

The COVID-19 crisis has introduced unprecedented disruptions to the workforce, pushing employees and employers to work in remote capacities and in expedited ways across many industries.

This will mean that employers will soon have to turn their minds to considerations never contemplated before, such as their base line payroll tax assumptions and whether or not changes in the ways we will be working in the coming months, will shift payroll tax liabilities to a different jurisdiction. We explore these questions further in this article.

As part of the continued economic response to COVID-19, the Deputy Commissioner of the Australian Taxation Office (ATO) has recently made a determination pursuant to subsection 20(4) of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020, outlining further tests under which an entity may satisfy the decline in turnover required in order to receive JobKeeper payments. This article discusses the various new “alternative” tests that an entity may utilise under the determination.

On 9 April 2020, the JobKeeper legislation received Royal Assent and the Treasurer issued the Rules that govern eligibility for JobKeeper until the schemes planned end on 27 September 2020. This article sets out the operation of the JobKeeper scheme.