Superannuation guarantee obligations for employers.
16 Aug 10 |
Issue: Issue 24 2010
Pages: pp. 7-11
Examines the distinction between employees and independent contractors, who is an employer and who is an employee for The Superannuation Guarantee (Administration) Act purposes, payment obligations of employers, implications for late payment, SGC assessments and deductibility of SG payments.
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Rebecca James, of DBA Lawyers, is an experienced self-managed superannuation fund lawyer, with expertise in advising accountants, financial planners, trustees and financial institutions on superannuation and taxation law matters. She is well known for providing practical and commercially focused advice on all aspects of operating an SMSF, as well as providing superannuation, estate planning and taxation advice. Rebecca has presented for various organisations, including The Tax Institute and the SMSF Association. Rebecca holds a Master of Laws from the University of Melbourne as well as being a Specialist SMSF Advisor.
- Current at
04 August 2016
Mark is a Partner in HWL Ebsworth’s Taxation group. Mark provides advice to Australian and international clients on a broad range of taxation, superannuation and financial services-related areas with a particular emphasis on SMSFs.
- Current at
02 June 2015