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Managing the superannuation guarantee minefield paper

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Non Member Price: $75.00

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Published on 25 Feb 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • Who is an employee for SGC purposes?
  • When is a contractor working under a contract that is wholly or principally for their labour
  • Safeguards to reduce risk of shortfalls
  • Managing the clearing house timing issue
  • Identifying shortfalls and offsetting payments.

Author profile

Neal DALLAS
Neal Dallas FTIA, is a Special Counsel in the Business & Revenue group of McCullough Robertson. He has extensive experience in taxation, business structuring and estate planning. He advises trustees of various types of trust on taxation, structuring and succession issues. Neal advises on the establishment and acquisition of business and investment entities and on business taxation issues. He also advises the superannuation industry, including corporate, industry and self-managed superannuation fund trustees. Apart from advising business entities, Neal also advises many individuals on estate planning, succession planning, family trust arrangements, life insurance issues and asset protection.
Current at 19 February 2009
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This was presented at 2021 Private Business Tax Retreat .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Keynote Address: The post COVID economy

Author(s):  Nicki Hutley

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Re-thinking business structuring

Author(s):  Mark WEST

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Small business CGT concessions — Making sense of the new rules affecting shares and units

Author(s):  Linda Tapiolas

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Trust versus company: Analysis for the new decade

Author(s):  Thomas TULLEY,  Catherine Parkinson

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Transitioning between trust and company

Author(s):  Tom Walrut

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Thought leadership – Leading the charge on tax reform

Author(s):  Peter GODBER,  Robyn Jacobson

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Managing the superannuation guarantee minefield

Author(s):  Neal DALLAS

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Dodging the property ownership landmines

Author(s):  Thomas Aitkenhead

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The ATO experience

Author(s):  Melinda Peters

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