Published on 16 May 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- the latest developments in the ATO’s compliance activity in relation to employer obligations
- key focus areas in taking an effective approach to employee share scheme reporting
- the employee/contractor distinction, and the diversity of treatment for PAYG withholding, superannuation and payroll tax
- the challenges and opportunities for employers arising from changes to the “living away from home” legislation.
Current at 25 March 2015
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