• ATO warning regarding annual leave loading and OTE

    April 2, 2019

    The ATO has recently warned employers that it considers that annual leave loading should normally be part of ordinary time earnings ('OTE') for superannuation guarantee ('SG') purposes, unless it is…

  • Major changes to director penalty notices now effective

    April 2, 2019

    Treasury Laws Amendment (2018 Measurements No. 4) Bill 2018 received Royal Ascent on 1 March 2018. This legislation impacts directors that have unreported employees' Superannuation Guarantee liabilities. It will severely…