On 19 September 2024, the Parliament legislated paying superannuation on Government funded Paid Parental Leave (PPL). It means that eligible parents with babies who are born or adopted on or after 1 July 2025 will receive an additional payment of SG (12% of the PPL payment) to their nominate...
000 parents each year and increase the superannuation balances of women in retirement significantly. Parental leave is one of the only types of paid leave that does not attract super, so adding super to the Commonwealth's parental leave payments will make a big difference to help narrow the ...
It will apply to employees from the date of Royal Assent which include those who have been assessed with an unpaid superannuation guarantee charge (SGC) liability. Moreover, the changes provide a fairer treatment for well-...
introduction of the new annual reporting requirements for all superannuation entities regulated by APRA, and 3. the implementation of proposed licensing of ... G Burner 被引量: 0发表: 2004年 Refund of imputation credits Assessment Act 1997 for refunds to resident individuals and superannuation entiti...
From 1 July 2026, employers will be required to pay their employees’ super at the same time as their salary and wages. This change will help address the $5 billion a year scourge of unpaid super by making it easier for workers to keep track of payments and for the Australian Taxation ...
5 A New Zealand borrower paying interest to a nonresident lender is required to withhold nonresident withholding tax (NRWT) from the payments at 10% or 15% (depending on whether a double tax treaty applies). However, if the borrower is not associated with the lende...
The right to the future payments is known to as the 'earnout right'. It aligns the commercial demands of the buyer and the seller and can be an efficient way of structuring the sale of a business where there is uncertainty about its value. However, the tax laws in relation to these ...