Victoria to restrict non-disclosure agreements in workplace sexual harassment cases
Sacking Of Political Staffer By Email Deemed Unfair
In the recent decision of Pierce Field v Department Of Finance [2022] FWC 1619 (24 June 2022), the Fair Work Commission (FWC) found that procedural deficiencies (including dismissal via email) and the denial of natural justice outweigh instances where dismissal could otherwise be considered valid.
Failure to Attend Medical Examination Lawful Reason for Dismissal
Paid Family and Domestic Violence Leave Entitlement on the Radar
The Full Bench of the Fair Work Commission (FWC) recently came to a provisional view that there should be a modern award entitlement to 10 days of paid family and domestic violence (FDV) leave. The Full Bench’s provisional view may be accessed here.
Sladen Snippet - Key changes to super guarantee rates and thresholds from 1 July 2022
As discussed here, one of the key superannuation announcements in the May 2021 budget was the removal of the minimum $450 threshold for super guarantee purposes.
Sladen Snippet - you haven’t made super contributions on time – now what?
Super contributions payable to contractor plumber - a call for action for businesses
In the recent Australian Administrative Tribunal (AAT) decision of Trustee for Virdis Family Trust t/a Rickard Heating Pty Ltd v FC of T [2022] AATA 3, the AAT relied on the decision in Dental Corporation Pty Ltd v Moffet [2020] FCAFC 118 (Moffet) to find that a plumber who was engaged as a contractor was an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (SG Act).
Sladen Snippet – Mental Health and Wellbeing surcharge on businesses with more than $10 million wages
Sladen Snippet – TD 2021/D5 genuine disposal restrictions in employee share schemes
Penalty relief for employer super guarantee mistakes in the stapled default super fund regime
As part of the broader ‘Your Future, Your Super’ reforms, the concept of default ‘stapled super funds’ for employees will take effect from 1 November 2021. Where employees start work on or after 1 November 2021, and do not choose a super fund, most employers will have to check with the ATO if their employee has an account with an existing super fund, known as a ‘stapled super fund’, to pay the employee’s super guarantee into.
Check the contract: WorkPac v Rossato High Court appeal is handed down
On 4 August 2021 the High Court handed down their much-anticipated appeal decision of WorkPac v Rossato. The High Court ultimately upheld the appeal of labour-hire company, WorkPac, confirming that their former employee, Robert Rossato, was in fact a casual employee and not a permanent employee. The decision comes as welcome news to employers.
ATO to apply a more lenient approach to SG penalties
The super guarantee (SG) amnesty ended on 7 September 2020. The SG amnesty allowed employers to disclose and pay previously unpaid SG charge, including nominal interest, for the quarters between 1 July 1992 to 31 March 2018 without incurring the administration component or Part 7 penalties. In addition, payments of SG charge made to the ATO under the amnesty were tax deductible to the employer.
Sladen snippet - music teacher found to be employee for super guarantee purposes
In the recent decision of Olias Pty Ltd as trustee for the Storer Family Trust and Commissioner of Taxation, the Administrative Appeals Tribunal (AAT) found that a “contract” music teacher fell within the ordinary definition of ‘employee’, and was therefore an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (Cth) (SG Act).
Sladen snippet – High Court refuses leave to appeal finding that dentist is covered by super guarantee
As discussed here, the decision in Dental Corporation Pty Ltd v Moffet [2020] FCAFC 118 (16 June 2020) (Moffet) marked an important shift in how the courts have interpreted the employee/contractor distinction for the purposes of superannuation guarantee obligations.
Sladen Snippet - ATO to resume super guarantee compliance action
Does an employer need to buy a home desk for an employee? Not according to the Fair Work Commission.
Redundancy Payments - The AAT Rejects the Commissioner's Position on Discretionary Sums Paid to Terminated Employee
The AAT has rejected the Federal Commissioner of Taxation’s (Commissioner) view that a discretionary payment received by an employee upon his termination should be taxed as ordinary income. Despite the payment being made upon the termination of the employee the Commissioner argued that it was received in respect of their employment as it was calculated in relation to fees earnt.
Sladen Snippet – payments to contractor not subject to superannuation guarantee
In the recent decision of MWWD v FC of T 2020 ATC (16 October 2020), the Administrative Appeals Tribunal (AAT) found that payments to a contractor repair technician did not trigger a superannuation contribution/charge obligation under the Superannuation Guarantee (Administration) Act 1992 (Cth) (SG Act).
