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Salary Sacrifice Arrangements

Salary sacrifice arrangements can be a tax-effective option for individuals to boost their retirement savings with additional employer superannuation contributions above the compulsory employer contributions. It is a good idea, too, for individuals to regularly assess whether their existing salary sacrifice arrangements are still suitable for their needs. Read more...

Employee or Contractor? Know the Key Indicators

The growing need forworkforce flexibility and to reduce business costs means that the line between an employer/employee relationship and a principal/independent contractor relationship is often blurred. It is important for businesses to correctly classify their employment relationships, given the marked difference in employer obligations when engaging an independent contractor rather than an employee.

This article examines how a business makes this determination for tax purposes. It considers the relevant key indicators outlined in Taxation Ruling TR 2005/16 and provides illustrative examples. This article does not consider payments to directors or officeholders, or labour hire payments and alienated personal services payments, nor does it consider payroll tax or WorkCover obligations. Read more...