Blog

ATO’s small business focus for 2022 income year

The ATO announced that it will be focussing on the following matters for small business tax returns for the 2021/22 ...

ATO targeting SMSFs that fail to lodge annual returns

The ATO has observed an increase in the number of SMSFs that fail to lodge their first annual return and ...

ATO updates ‘cents per kilometre’ rate for individuals

The ATO has updated the cents per kilometre rate relating to individual car expenses for the 2023 income year to ...

ATO to target ‘wash sales’ this Tax Time

The ATO is warning taxpayers to not engage in ‘asset wash sales’ to artificially increase their losses to reduce gains ...

Downsizer contributions age changes from 1 July 2022

From 1 July 2022, people aged 60 years and over will be eligible to make downsizer contributions of up to ...

Super guarantee contribution due date for June 2022 quarter

The due date for employers to make super guarantee contributions for their employees for the June 2022 quarter is 28 ...

ATO priorities this tax time

The ATO has announced four key areas that it will be focusing on for Tax Time 2022:    Record-keeping.   ...

Avoid double dipping on your deductions

Taxpayers are reminded not to make the mistake of ‘double dipping’ on deductions (that is, claiming expenses twice) in their ...

Get ready for super changes from 1 July 2022

As the new financial year approaches, employers need to be aware of two important super changes. From 1 July 2022, ...

ATO to start clearing backlog of ENCC release authorities

Due to “unavoidable delays caused by improvements to” its systems, the ATO will start issuing requests to release excess contributions ...

ATO warns about GST fraud

Taxpayers are being warned to be on the lookout for dodgy online ads, often on social media platforms, promising easy ...

Employers need to prepare for changes under STP expansion

Single Touch Payroll (‘STP’) reporting has been expanded. This expansion, known as ‘STP Phase 2’, means that employers will need ...

No reduction in the Private Health Insurance rebate as of 1 April 2022

An event that we have become accustomed to every 1 April, is that the amount of the Private Health Insurance ...

Disclosure of business tax debts

The ATO is in the process of writing to taxpayers that may be eligible to have their tax debts disclosed ...

High Court rejects attempt to disclaim interest in trust distribution

The High Court has rejected a taxpayer’s attempt to disclaim an interest in trust income that arose as a result ...

2022-2023 Budget Measures that are now law

Low and Middle Income Tax Offset A measure that will no doubt be beneficial for individual taxpayers is the increase ...

Reminder of March 2022 Quarter Superannuation Guarantee (‘SG’)

Employers are reminded that their SG obligation for the 1 January 2022 to 31 March 2022 quarter is due by ...

Cents per kilometre deduction for car expenses – 2023 income year

The ATO has proposed for individual taxpayers that use the cents per kilometre method when calculating tax deductions for their ...

JobMaker Year 2: adjusting baseline headcount

If you have been claiming the JobMaker Hiring Credit, please be aware that the ATO will now calculate an adjusted ...

Re-contribution of COVID-19 early release super amounts

Individuals can now re-contribute amounts they withdrew under the COVID-19 early release of super program without the re-contribution counting towards ...

Penalties for overdue TPAR

The Taxable payments annual report (‘TPAR’) must be lodged by 28 August each year. Taxpayers who operate in certain industries ...

Tax deductibility of COVID-19 test expenses

After much speculation, the Government announced that COVID-19 tests, including Polymerase Chain Reaction (‘PCR’) and Rapid Antigen Tests (‘RATs’), will ...

Super changes and full expensing 12-month extension now law

A plethora of superannuation law tweaks has recently been made (via recent legislative reforms) which include:    Removing the $450 ...

12-month extension of the temporary loss carry-back measure

As announced in the 2020/2021 Federal Budget, legislation has now passed to allow eligible corporate entities (i.e., with, amongst other ...

Keeping and maintaining SMSF records

Trustees of SMSFs have been put on notice by the ATO that keeping and maintaining good records is one of ...

SMSF – statistical overview from 2020 lodgments published

As of 30 June 2021, SMSFs have been reported as making up 25% of all super assets (i.e., $822 billion ...

New shield against debt recovery proposed for small business

Small businesses are to be afforded the ability to apply to the Small Business Taxation Division of the Administrative Appeals ...

Small employers and STP – the ATO gets serious

The ATO has advised it is in the process of shifting from its previous engagement and communication focus on Single ...

Farewell, David!

As many of you will already be aware, David Livingstone, our founder and one of our fearless leaders, will officially ...

ATO support for businesses in difficult times

The ATO has reminded taxpayers that it has a range of support available for small businesses experiencing difficult situations, such ...

Government extends SME Recovery Loan Scheme to 30 June 2022

The Government has recently extended the SME Recovery Loan Scheme by a further six months (to 30 June 2022) to ...

COVID-19 vaccination incentives and rewards

The ATO has reminded employers to consider their tax and super obligations when employees are provided with incentives or rewards ...

Higher PAYG withholding rates continue to apply to backpackers

As we recently communicated, the High Court has held that the ‘working holiday maker tax’ (also known as the ‘backpackers ...

Single Touch Payroll exemption extended for WPN holders

The ATO has extended the Single Touch Payroll (‘STP’) reporting exemption available to entities that have a withholding payer number ...

Payment extension relating to JobKeeper objections

The JobKeeper rules have been amended to ensure the ATO can make payments to certain taxpayers after 31 March 2022. ...

Super is now following new employees

The ATO is reminding employers that, as of 1 November 2021, there is an extra step they may need to ...

ABN ‘intent to cancel’ program

The ATO is reviewing Australian business numbers (‘ABNs’) to identify potentially inactive ABNs for cancellation, and it has introduced a ...

‘Backpacker tax’ may not apply to some backpackers

The High Court has held that the ‘working holiday maker tax’ (also known as the ‘backpackers tax’) did not apply ...

Beware of scams

Scamwatch is warning that scams cost Australian consumers, businesses and the economy hundreds of millions of dollars each year and ...

Managing business cash flow

The ATO has issued a reminder to businesses that paying regular attention to their record-keeping and reporting tasks will help ...

Data-matching program: Services Australia benefits and entitlements

The ATO has advised it will acquire Medicare Exemption Statement (‘MES’) data relating to approximately 100,000 individuals from Services Australia ...

FREE XMAS GIVEAWAY DRAW

At Participating Somerville Retailers Please support all our local businesses by coming into Somerville increasing the foot traffic in all ...

Preparing for the new Director ID regime

As part of its Digital Business Plan, the Government announced the full implementation of the ‘Modernising Business Registers’ program. This ...

Varying PAYG instalments due to COVID-19

Taxpayers can vary their pay as you go (‘PAYG’) instalments throughout the year if they think they will pay too ...

Permanent changes to AGMs and electronic communications

The Government has introduced into Parliament a Bill to permanently allow companies to use technology to meet their regulatory requirements, ...

Government payments data-matching program

The ATO will acquire government payments data from government entities who administer government programs for 2017/18 to 2022/23 financial years. ...

AUSTRAC transaction report information data-matching program

The ATO will acquire transaction report information data from AUSTRAC for the period of 17 June 2021 through to 30 ...

Extra super step when hiring new employees

Employers may soon need to do something extra when a new employee starts to work for them. Currently, if a ...

ATO support for employers with expansion of STP

As part of the expansion of Single Touch Payroll (known as STP Phase 2), from 1 January 2022, employers will ...

Reminder for first-time share investors to declare income

With the growth of micro-investment platforms helping new investors enter the market, the ATO has issued a reminder for first-time ...

Documenting gifts or loans from related overseas entities

The ATO is currently reviewing certain arrangements where Australian taxpayers seek to disguise undeclared foreign income as a gift or ...

Additional ATO support during COVID-19

The ATO is providing additional support to taxpayers having difficulty meeting their tax and superannuation guarantee charge obligations for employees ...

Paid Parental Leave changes support parents in lockdown

The Paid Parental Leave (‘PPL’) scheme has been amended to enable expectant parents whose work has been affected by COVID-19 ...

Reminder of SG obligations for September 2021 quarter

Under the Superannuation Guarantee (‘SG’) scheme, employers are required to make quarterly contributions on behalf of their employees. From 1 ...

Extending administrative relief for companies to use technology

The Government has passed legislation renewing the temporary relief that allows companies to use technology to meet regulatory requirements under ...

Expansion of support for SMEs to access funding

The Government is providing additional support to small and medium sized businesses (‘SMEs’) by expanding eligibility for the SME Recovery ...

ATO warns property investors about common tax traps

In 2019/20, over 1.8 million Australians owned rental properties and claimed $38 billion in deductions, so the ATO is reminding ...

Div.293 concessional contribution assessments have been issued

The ATO has recently issued approximately 30,000 Division 293 assessments for the 2018/19 and 2019/20 financial years. Editor: Division 293 ...

Travel allowances and ‘LAFHAs’

The ATO has released a Ruling explaining:     when an employee can deduct accommodation and food and drink expenses ...

Time running out to register for the JobMaker Hiring Credit

The JobMaker Hiring Credit scheme’s third claim period is now open, so if a taxpayer has taken on additional eligible ...

Labor commits to income tax cuts and certainty on negative gearing

The ALP has formally announced that, if elected to Government, they will deliver “the same legislated tax relief . . ...

Reminder of superannuation caps indexation for 2022

From 1 July 2021, the superannuation contributions caps have been indexed for the 2022 income year. The new concessional contributions ...

Division 7A benchmark interest rate for 2022 remains unchanged

The Division 7A benchmark interest rate for the 2022 income year remains unchanged from the 2021 rate of 4.52%. Ref: ...

Changes to STP reporting from 1 July 2021

Employers should have already been reporting through Single Touch Payroll (‘STP’) unless they only have closely held payees, or they ...

Maximum contributions base for super guarantee

The maximum super contributions base is used to determine the limit on any individual employee’s earnings base for superannuation guarantee ...

The ‘gigs up’ with a new sharing economy reporting regime

Treasury has released draft legislation introducing the long-awaited third party reporting regime (proposed to apply from 1 July 2022). The ...

Taxable Payments Annual Reports (‘TPARs’) due 28 August

2021 TPARs are due to be lodged for businesses who have paid contractors to provide the following services:    building ...

New FBT retraining and reskilling exemption available

Recent legislative amendments mean that employers who provide training or education to redundant (or soon to be redundant employees) may ...

Business Insurance – don’t let a serious event destroy your future

Last week we caught up with Melanie Such from Atlas Broker to share her first insurance presentation to our team, ...

Super guarantee contribution due date for June 2021 quarter

The due date for employers to make super guarantee contributions for their employees for the June 2021 quarter is 28 ...

Extension of time to make repayments on Division 7A loans

Editor: Under a complying Division 7A loan from a private company, the borrower must make minimum yearly repayments (‘MYR’) before ...

Rent or lease payment changes due to COVID-19

The ATO has provided updates regarding the tax implications when a landlord gives, or a tenant receives, rent concessions (such ...

Lost, damaged or destroyed tax records

The ATO knows that many taxpayers are facing lasting impacts left in the wake of natural disasters, so if they ...

Introducing SMSF rollover alerts

Since February 2020, the ATO has been issuing alerts via email and SMS when certain changes are made to a ...

SMSF limited recourse borrowing arrangements interest rates

The ATO has confirmed that the following interest rates charged under a limited recourse borrowing arrangement (‘LRBA’) to an SMSF ...

New ATO data-matching programs

The ATO has advised that it will engage in two new data matching programs, as outlined below: –   the ATO ...

Single Touch Payroll Changes 1st July 2021 Update

What does this mean for you:- Single Touch Payroll (STP), is an Australian Government initiative to reduce employers’ reporting burdens ...

Cryptocurrency under the microscope this tax time

The ATO is concerned that many taxpayers believe their cryptocurrency gains are tax-free, or only taxable when the holdings are ...

Temporary reduction in pension minimum drawdown rates extended

The Government has announced an extension of the temporary reduction in superannuation minimum drawdown rates for a further year to ...

Super Guarantee rate rising from 1 July 2021

The super guarantee rate will rise from 9.5% to 10% on 1 July 2021, so businesses with employees will need ...

ATO warns on ‘copy/pasting’ claims

The ATO is alerting taxpayers that its sights are set on work-related expenses like car and travel claims that are ...

Family assistance payments

The ATO has reminded individuals receiving Child Care Subsidy and Family Tax Benefit payments from Services Australia that they and ...

Do you use the Small Business Superannuation Clearing House?

The ATO has advised employers intending to claim a tax deduction for super payments that they make for employees in ...

Car parking threshold for 2022 FBT year

The car parking threshold for the FBT year commencing on 1 April 2021 is $9.25. This replaces the amount of ...

Luxury car tax thresholds

The ATO has updated the luxury car tax (‘LCT’) thresholds for the 2021/22 financial year. The LCT threshold for fuel ...

New ATO data-matching programs involving property

The ATO has advised that it will engage in two new data matching programs dealing with property transactions, as outlined ...

2021 COVID-19 land tax relief

During the latter half of the 2020 year the State Revenue Office (SRO) announced two relief measures relating to 2021 ...

Circuit breaker business support packages

In light of the circuit breaker restrictions announced on 27 May 2021, the Victorian Government has launched the $250 million ...

Super contribution caps will increase from 1 July 2021

The ATO has confirmed that, from 1 July 2021, the superannuation concessional and non-concessional contribution caps will be indexed. The ...

Passenger movement data-matching program

The ATO will access data from the Department of Home Affairs on passenger movements during the 2016/17 to 2022/23 financial ...

ATO asks businesses to check if they are still using their ABNs

The ATO has advised that, if a business hasn’t used its ABN for a while, the ATO may contact them ...

Independent review service for small businesses made permanent

Following a successful multi-year pilot, the ATO’s small business independent review service will be offered permanently as a dispute resolution ...

ATO “keeping JobKeeper payment fair”

The ATO is using its compliance resources to maintain the integrity of the JobKeeper measure. While most businesses and employees ...

Government proposal to modernise business communications

The Government has committed to modernising certain laws so that they are ‘technology neutral’, to enable easier communication between businesses, ...

Tax treatment of cryptocurrencies

The term cryptocurrency is generally used to describe a digital asset in which encryption techniques are used to regulate the ...

JobKeeper comes to an end

The ATO has advised that the final JobKeeper payment will be processed in April 2021. Enrolled businesses do not have ...

ATO loses case on JobKeeper and backdated ABNs

On 24 March 2021, the Full Federal Court handed down its decision in a case concerned with the requirement that ...

First criminal conviction for JobKeeper fraud

A person claiming to be a sole trader  was convicted of three counts of making a false and misleading statement ...

ATO’s taxable payments reporting system update

The ATO has confirmed that more than 60,000 businesses have not yet complied with lodgment requirements under the taxable payments ...

FBT rates and thresholds for the 2021/22 FBT year

The ATO has updated its webpage containing the fringe benefits tax (‘FBT’) rates and thresholds for the 2017/18 to 2021/22 ...

Warning regarding new illegal retirement planning scheme

The ATO has recently identified a new scheme where SMSF trustees were informed that they could set up a new ...

New succession planning guide for family businesses

The Australian Small Business and Family Enterprise Ombudsman, in conjunction with Family Business Australia, has released a new online guide ...

Avoiding disqualification from SG amnesty

The superannuation guarantee (‘SG’) amnesty ended on 7 September 2020.  Employers who disclosed unpaid SG amounts and qualified for the ...

Paper PAYG and GST quarterly instalment notices.

The ATO has previously advised that it will no longer issue paper activity statements after electronic lodgment.  Instead, electronic activity ...

Changes to STP reporting concessions from 1 July 2021

Small employers (19 or fewer employees) are  currently exempt from reporting ‘closely held’ payees through Single Touch Payroll (‘STP’).  Also, ...

Cash payment limit Bill shelved

It appears that the Government has decided not to proceed with its proposal to limit cash payments in Australia to ...

JobMaker Hiring Credit scheme: Claims open from 1 February 2021

The JobMaker Hiring Credit is being administered by the ATO and provides a wage subsidy payment directly to employers as ...

ATO data-matching programs

The ATO has announced it will engage in the following data-matching programs: –   it will acquire motor vehicle registry data ...

SMSF related party rental income deferrals due to COVID‑19

The ATO has made a determination to ensure that trustees of SMSFs do not inadvertently breach the “in-house asset rules” ...

AAT decision on JobKeeper and backdated ABNs

On 21 December 2020, the AAT handed down its decision in a case relating to a taxpayer’s eligibility for JobKeeper ...

Shortcut rate for claiming home office expenses extended

The ATO has extended (again) the ability to utilise the “shortcut rate” for claiming home office running expenses to 30 ...

New measures applying from 1 January 2021

The Government has provided an update of a number of new measures which came into effect from 1 January 2021, ...

JobKeeper Extension 2

The JobKeeper Extension 2 is set to start from Monday 4 January 2021. If you are eligible for JobKeeper Extension 2, these ...

Improvements to be made to full expensing measure

The government will expand eligibility for the temporary ‘full expensing measure’, which temporarily allows certain businesses to deduct the full ...

JobMaker Hiring Credit passed

The government has passed legislation to establish the JobMaker Hiring Credit, which is part of the government’s economic response to ...

ATO Visa Data Matching Program

The ATO will acquire visa data from the Department of Home Affairs for 2020/21 through to 2022/23, relating to approximately ...

How to avoid getting dodgy advice

The ATO is warning taxpayers who may be thinking about pausing, changing or closing their business, due to the current ...

STP data-sharing with Services Australia

Single Touch Payroll (‘STP’) allows the ATO to share data in real-time with other government agencies, to “help them deliver ...

Proposed FBT exemption — retraining and reskilling

The government has announced it will introduce an exemption from FBT for retraining and reskilling benefits provided by employers to ...

Getting the margin scheme right

Editor: The margin scheme may allow a property owner to pay less GST when they sell the property — paying ...

Employees on JobKeeper can satisfy the ‘work test’

The Australian Prudential Regulation Authority (‘APRA’) has confirmed that, where an employer is receiving the JobKeeper wage subsidy for an ...

COVID-19 and loss utilisation

The ATO understands the way some businesses operate has been impacted as a result of COVID-19. Some of these impacts ...

Companies holding meetings and signing documents electronically

The Government has made another determination extending the timeframe within which companies can hold meetings electronically and enabling electronic signatures ...

Simplified home office expense deduction claims due to COVID-19

Given that many Australians continue to work from home due to COVID-19, the ATO has updated its Practical Compliance Guideline ...

Deferrals of interest due to COVID-19

Many lenders have recently allowed borrowers with investment property loans to defer repayments for a period of time. While repayments ...

Employers need to apply recent tax cuts as soon as possible

The ATO has now updated the tax withholding schedules to reflect the 2020/21 income year personal tax cuts — the ...

Tax cuts pass Parliament

The Government announced various tax measures in the 2020 Budget on 6 October 2020, and it was able to secure ...

Deduction for work-related vehicle expenses disallowed

In a decision of the Administrative Appeals Tribunal, a taxpayer, Mr Bell, was a denied a deduction for $21,565.73 of ...

Tax treatment of JobKeeper Payments

Broadly, JobKeeper Payments received by an employer are assessable income to the employer. Likewise, the payments an employer subsequently makes ...

Special COVID-19 Superannuation Condition of Release Extended

Regulations that extend the time frame of the special condition of release to access $10,000 from superannuation for individuals experiencing ...

Expanded eligible employee definition for JobKeeper

Additional recently implemented JobKeeper changes mean more employees will qualify for JobKeeper payments from 3 August 2020. This is primarily ...

JobKeeper 2.0 – tweaks to the ‘Decline in Turnover’ Tests

On 21 July 2020, the Government announced that the JobKeeper Payment (‘JKP’) would be extended until 28 March 2021 (i.e., ...

Superannuation guarantee amnesty ends 7 September 2020

Speaking of the superannuation guarantee, time is rapidly running out for employers to apply for the SG amnesty and catch ...

Superannuation guarantee rate increase update

Recently, arguments both for and against increasing the rate of compulsory superannuation guarantee (‘SG’) have continued to be tossed around! ...

80 cents per hour ‘shortcut’ method for home office expenses has been extended

Back in April 2020 the ATO announced that a ‘shortcut’ method was to be made available to use from 1 ...

The extended JobKeeper Payment rates

From 28 September 2020 to 3 January 2021, the JobKeeper Payment rates will be: – $1,200 per fortnight for all ...

Extension of the JobKeeper Payment

Sadly, many Australian businesses are a long way from trending back to ‘normal’ as we approach 27 September 2020, the ...

COVID-19 and Division 7A relief

The ATO has announced some limited relief for private companies that have loans to their shareholders or related parties that ...

Regulations confirm no SG obligation on JobKeeper payments where work is not performed

The federal government has registered the Superannuation Guarantee (Administration) Amendment (Jobkeeper) Payment Regulations 2020. These regulations ensure that amounts of ...

Testamentary trusts and minors

Treasury Laws Amendment (2019 Measures No 3) Bill 2019 Treasury Laws Amendment (2019 Measures No 3) Bill 2019 has passed ...

Extending the Instant Asset Write-Off

Treasury Laws Amendment (2020 Measures No 3) Bill 2020 Treasury Laws Amendment (2020 Measures No 3) Bill 2020 has passed ...

COVID-19 and tax depreciation reports – are physical inspections necessary?

Property investors and businesses will often engage a specialist quantity surveyor to prepare a tax report on capital works and ...

Guidance on JobKeeper reporting via STP

The ATO has issued guidance to help employers reporting eligible employees and JobKeeper top-up payments through Single Touch Payroll (‘STP’).  ...

ATO reminder for employers – Finalise STP data for 2020

The ATO has issued a reminder to employers who report through Single Touch Payroll (‘STP’) – which should be all ...

JobKeeper declaration due 14 June

Businesses that have enrolled in the JobKeeper Scheme and identified their eligible employees are reminded that they will need to ...

Shortcut method to claim deductions if working from home

As the situation around COVID-19 continues to develop, the ATO understands many employees are now working from home.  To make ...

SMSFs may be able to offer rental relief to related party tenants

As a result of the financial effects of the COVID-19 pandemic, some self-managed superannuation funds (‘SMSFs’) which own real property ...

Coronavirus: Government’s JobKeeper Payment

A major part of the Government’s response to the Coronavirus (or ‘COVID-19’) pandemic is the ‘JobKeeper Payment’ Scheme. The JobKeeper ...

ATO reminder about salary packaged super

The ATO has provided employers with a recent reminder that, from 1 January 2020, there has been a legislative change ...

New vacant land tax measures

A new ‘vacant land’ measure limits the deductibility of costs incurred on or after 1 July 2019 (i.e., from the ...

New super guarantee amnesty

On 6 March 2020, the government introduced a superannuation guarantee (‘SG’) amnesty. This amnesty allows employers to disclose and pay ...

New laws can make directors personally liable for GST

The government recently passed new legislation designed to strengthen laws to “crack down on illegal phoenixing activity by dodgy business ...

Coronavirus: Government announces new tax measures

The Government has announced a number of economic responses to the Coronavirus (or ‘COVID-19’) pandemic, including economic stimulus packages worth ...

ATO’s support measures to assist those affected by COVID-19

The ATO will also implement a series of administrative measures to assist Australians experiencing financial difficulty as a result of ...

ATO on property investments

The ATO has reminded taxpayers in a property business or thinking about investing in property that there are things they ...

Australia’s economic response to the Coronavirus

Updated 23/03/2020 On the 12/03/2020, the government announced an “Economic Response” to the continuing Coronavirus outbreak. These have since been ...

Director Penalty Notices now extended to GST

As of 18 February 2020, GST has been added to the current Director Penalty Notices (DPN) regime. From then, Directors ...

Our guide to creating a bulletproof budget

Whether you are in business or not, understanding your spending is critical. In fact, for small business owners, planning and ...

How long will it take you to pay for this festive season?

Before we go on it is important to preface this article by acknowledging that we are not financial planners and ...

Labor’s tax policies that we can forget about

The 2019 election was, if nothing else, an interesting one. As Bill Shorten and Sportsbet (paid out $5.2 million after ...

5 tips to get the most out of your MYOB or Xero software

Accounting software these days can be pretty damn efficient! As much potential that your software has, it’s normally only as ...

Why your super is SUPER important!

Written by Luke Wade It seriously worries me when people neglect their super! Sadly, whether you’re self-employed or not, super ...

10 reasons why you need online accounting software

Written by Luke Wade Accountants have been banging on about ‘cloud’ accounting software for the best part of a decade. ...

Single Touch Payroll

Whether you like it or not, Single Touch Payroll (STP) is coming; and when it does, it’ll be here to ...

If the business you’re about start or buy was a car, would your mechanic let you buy it?

Written by Peter Beckett I’m obviously an Accountant by profession. This means that I spend the majority of my working ...

Are your loved one’s inheriting a huge tax bill when you die?

Written by Peter Beckett As a tax agent, over the past 30-odd years (it hurts me to write that), I ...

Super Amnesty for Employers – What it all means…

Just last week the government announced new legislation which provides a 12-month amnesty period for employers to self-correct prior super ...

No post found