Published on 05 Dec 13
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Superannuation Guarantee rates are on the rise – but is it just as simple as increasing the rate you or your clients pay? With ATO Superannuation Guarantee reviews a compliance focus, there are many overlooked issues that employers are being caught out on. With some ATO superannuation reviews taking years to conclude it is timely to review some of these issues to get them right before they become an issue. This paper looks at some of the more commonly encountered issues, including real life examples, and will provides some meaningful takeaways to ensure compliance in your own and your clients’ businesses.
Topics covered include:
- ordinary hours and OTE
- who and what is included and excluded for SG purposes
- how to deal with the increasing rates on salary packages
- tricks and traps commonly encountered by employers
- directors’ liability issues.
Current at 30 August 2009
Click here to expand/collapse more articles by Glynn FLAHERTY.