Pizza delivery drivers, who must provide their own cars in performing their deliveries, are employees for the purposes of Superannuation Guarantee (Administration) Act 1992 (SGAA). Facts: – A taxpayer operated a pizza delivery franchise where the delivery drivers were required to provide and maintain their own vehicles. The conditions meant they had to sign an…
We know that most small business are required to pay their GSTon a quarterly basis. A problem we see a number of small businesses encounter, particularly those new to business, is that… good cashflow can be difficult when it comes around to paying the BAS. It is important to remember when charging customers, that you…
As Tax Agents and accountants we get asked this quite often. Some countries are taxed on their gambling winnings. Australia is the lucky country and the income derived from these activities is not taxable for three main reasons:- 1) It’s generally not considered a profession. It’s a hobby or recreational activity. 2) Gambling is generally…
