Do You Have Superannuation Obligations to Your Contractors?

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 [...]

2026-05-25T00:11:43+00:00May 24th, 2026|Compliance|Comments Off on Do You Have Superannuation Obligations to Your Contractors?

Unpaid Present Entitlements and the Implications of Bendel

BackgroundPresent entitlements are rights that a beneficiary of a trust has to share in the trust’s income. The two defining features of a present entitlement over trust income are that the beneficiary:• has an indefeasible and vested interest in the relevant trust income; and• has an equitable right to demand payment of the relevant trust [...]

2025-05-12T01:21:47+00:00May 12th, 2025|Uncategorized|Comments Off on Unpaid Present Entitlements and the Implications of Bendel
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