Payroll Fundamentals - Part 1

Get an in-depth understanding of employer obligations when they employ staff in Part 1 of this 2 part series.

In this session, we cover:

• Employees vs contractors

• PAYG withholding

• Superannuation guarantee

• Recent developments

  • TR 2023/4

  • Extended definition of employee for super guarantee purposes

  • PCG 2023/2

• TFN declarations

• Australian tax residency

  • Common law “resides” test

  • Domicile test

  • 183-day test

  • Resident tax rates

  • Foreign resident tax rates

  • Working holiday makers

  • Excluded workers

  • Temporary resident

• Medicare Levy declarations

Date recorded: 15 August 2024