single touch payroll

Australia has some of the longest lag times between employees being paid and taxes being remitted

21/11/2023 single touch payroll

This is a short historical background to the increasing non- or late payment of tax mainly by small businesses –

Sunlight on pre-insolvency advisers

13/08/2023 beneficial ownership director identity number single touch payroll pre-insolvency advisers

Updated 14.8.23: While pondering the 2023 Parliamentary Joint Committee’s recommendations about pre-insolvency advisers, I am reminded to go back to

Australian SME insolvencies – the ATO as the solution?

12/08/2020 ATO phoenix activity regulation single touch payroll

While the government is no doubt considering a range of options to allow the insolvency system to cope with what

The elephant in the room of SMEs

31/10/2018 Hayne single touch payroll tax General

It now seems that an old elephant in the room – about the misconduct of banks and financial institutions –

Ensuring employees’ super gets paid

28/01/2018 General Law reform single touch payroll superannuation

The term ‘pussyfooting’ comes to mind when looking at the government’s proposed new ‘tough’ approach to employees’ unpaid super contributions

Black Economy Taskforce: Consultation Paper

03/08/2017 black economy Books, articles, commentary director identity number single touch payroll

The Black Economy Taskforce has released a discussion paper outlining a number of additional policy ideas which draw on its

Unpaid super – just rounding up the usual suspects

03/05/2017 Books, articles, commentary Law reform single touch payroll superannuation

A Senate Committee has produced yet another typical report that goes round in the usual circles of recommending the implementation of previous

Unpaid super, again; single touch payroll; penalties, and more

16/03/2017 Books, articles, commentary Law reform phoenix activity single touch payroll

The Senate Economics References Committee is conducting another inquiry into the problem of the non-payment of superannuation by employers of

Credit reporting of tax debts – one measure among many

02/01/2017 ATO Books, articles, commentary credit reporting Insolvency Law Reform

From 1 July 2017, the Government has announced that it will allow the Australian Taxation Office (ATO) to disclose to

Late payers – what to do? and the ATO wants to know as well

17/11/2016 ATO Books, articles, commentary late payments Law reform

An inquiry into late payments to creditors has been commenced by the Australian Small Business and Family Enterprise Ombudsman. A

Single touch payroll – on its way into law

15/09/2016 articles commentary Law reform Senate report

The Senate Standing Committee on Economics has given a report on the Budget Savings (Omnibus) Bill 2016 and has endorsed the Bill’s

Single touch payroll – disrupting the way things have been done

04/09/2016 ANAO articles Case law commentary

Single-touch payroll (STP) legislation was introduced into federal parliament on 31 August 2016 through the government’s Budget Savings (Omnibus) Bill