Clarification on The Margin Scheme

James Murphy Tax

Question My client’s scenario is: The client decided to purchase land and build a duplex.  At the completion of the duplex, he decided to sell one of them and keep the other as an investment property.  I then advised my client that this would more than likely attract GST on the sale of the one he sold. He then went …

Industrial Relations Update – April 2021

James Murphy HR/IR

CHANGES TO CASUAL EMPLOYMENT On Friday 26 March 2021, the Fair Work Act 2009 (FW Act) was amended to change workplace rights and obligations for casual employees. The changes were made by the Fair Work Amendment (Supporting Australia’s Jobs and Economic Recovery) Act 2021 (Amendment Act). These changes came into effect on Saturday 27 March 2021. What’s changed? The Amendment …

Overseas Company Tax Return

James Murphy Tax

Question This is about an Australian private company (Pty Ltd), but 100% of ordinary shares are held by overseas company. It has one Australian resident director and main activity is medical research and development.  Q1.  1- Ultimate and immediate holding company name and ABN or country code:  Should I put the name of overseas company for this question in the …

Independent Contractor – Paying SGL

James Murphy Tax, WHS

Question I am a subscriber to your excellent magazine. I have recently become aware that in some circumstances an entity engaging a person to do work as an independent contractor rather than an employee may have to pay SGL to the contractors nominated super fund. I have not been able to find any clarity on this and the circumstances in …

Legal Obligation- Breastfeeding

James Murphy Tax, WHS

Question I have a few questions regarding maternity leave (returning to work). I have 2 staff members currently on maternity leave both breastfeeding. They are due to return March / April. I am wondering what I can legally do regarding them being able to feed their babies – off site (as we are preschool 3-5 years) and do not have …