Generally speaking, businesses pay superannuation contributions to employees, not contractors. If you use contractors in your business, you might assume you don't need to worry about superannuation. However, applicable legislation, precedent cases and Australian Taxation Office guidance make clear that some contractors are deemed “employees” for superannuation purposes. The determination that must be made is [...]
The Australian Taxation Office (ATO) has significantly increased its use of Director Penalty Notices (DPNs) as part of a broader effort to recover unpaid company tax debts. In the 2024-25 financial year alone, the ATO issued more than 84,000 DPNs, representing a substantial increase on prior years and reflecting a more assertive approach to director [...]
The Australian Communications and Media Authority’s (ACMA)’s recent $702,900 penalty against Lululemon Athletica Australia Pty Ltd (Lululemon) is a sharp reminder that “service emails” can easily become unlawful marketing communications if not handled carefully. Between December 2024 and January 2025, Lululemon sent more than 370,000 emails to Australian customers that were framed as order confirmations [...]
A statutory demand is a serious legal notice. It is not a routine request for payment, and should not be ignored or procrastinated over. Companies failing to respond to a statutory demand within a fixed prescribed timeframe may face winding-up proceedings. A statutory demand is a formal demand for payment issued under section 459E of [...]