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Articles - Garnet Business Services

Helpful Articles and News from Garnet

Buy Now Pay Later sector facing more regulation

Buy Now Pay Later sector facing more regulation

The Buy Now Pay Later (BNPL) market will soon be facing more regulation to bring it in line with other credit products. Late last year, the government released a consultation paper seeking views on options to regulate the Buy Now Pay Later (BNPL) market. The paper...

More ATO data-matching this tax time

More ATO data-matching this tax time

This tax time, the ATO is ramping up its data-matching program and capabilities with two new programs. Taxpayers beware, this tax time, the ATO will be using all its data matching capabilities in multiple areas to ensure that individuals are paying the correct amount...

STP Phase 2: avoid common mistakes

STP Phase 2: avoid common mistakes

The ATO has identified some common Single Touch Payroll (STP) Phase 2 mistakes for employers to avoid. Single Touch Payroll (STP) was introduced as a way for employers to send super and tax information directly to the ATO through the use of STP-enabled software...

ATO SMSF focus areas for 2023

ATO SMSF focus areas for 2023

Trustees of SMSFs have been provided with some insights on the risks ATO will be focusing on in the SMSF space for 2023. In a recent speech, Justin Micale, ATO Assistant Commissioner of Self Managed Super Funds Risk and Strategy area outlined the risks on ATO’s radar...

ATO targets: tax time 2023

ATO targets: tax time 2023

This tax time, the ATO will be targeting loan interest expenses, working from home deductions, and CGT on main residences also used for income-producing purposes. With the end of the financial year fast approaching, the ATO has again released the areas it will be...

Employers to pay super at same time as wages

Employers to pay super at same time as wages

Employers may need to start paying employee super guarantee contributions at the same time as wages if a recent government announcement becomes law. With the 2023 Federal Budget fast approaching, the government has been selectively releasing various measures ahead of...

Home charging rate for EVs released

Home charging rate for EVs released

The ATO has released a draft compliance guideline with the accepted rate for calculating the cost of electricity when an eligible EV is charged at an employee’s or an individual’s home. The draft compliance guideline contains the methodology for calculating the cost...

Director penalties

Director penalties

Company directors and former company directors may be subject to director penalties if they do not lodge and pay certain obligations on time. What is a director penalty? A company director becomes personally liable for the company's unpaid amounts of: Pay as you go...