Published on 04 May 07
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper focuses on issues arising from being an employer. This update will include several key taxation areas of engaging employees and contractors:
- risks for employers
- when are distributions remuneration for:
- PAYG withholding
- payroll tax
- superannuation guarantee scheme
- grouping provisions for payroll tax
- salary sacrifice issues
- changes from 1 April 2007.
Julie VAN DER VELDE
Current at 15 May 2014
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