The Australian Taxation Office has updated its website to announce a new draft Law Administration Practice Statement is coming on the administration of penalties that apply to employers or superannuation funds who fail to comply with Single Touch Payroll (STP) reporting obligations. The ATO has said the draft title of the new PS LA is […]
ReadmoreThe ATO administers and enforces superannuation guarantee compliance under the Superannuation Guarantee (Administration) Act 1992 (Cth) (SGAA). The ATO has released its updated (draft) ruling TR 2023/4 on ‘who is an employee’, to set out its view on who is an employee for superannuation guarantee purposes. The update to draft ruling TR 2023/4 is a […]
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