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104423
Individual Podcasts

Compulsory Superannuation: Ensuring 11.5% Doesn’t Turn into 200%

Complying with the compulsory superannuation obligations requires not only meeting strict ongoing deadlines, but also ensuring the payments made include not only eligible employees, but also contractors deemed employees for superannuation purposes. This session takes a closer look
PRESENTED BY Charis Liew Director - William Buck , Sydney

Date/Time

About the Podcast

Complying with the compulsory superannuation obligations requires not only meeting strict ongoing deadlines, but also ensuring the payments made include not only eligible employees, but also contractors deemed employees for superannuation purposes. This session takes a closer look at the compulsory superannuation requirements, including:

  • What are the eligibility requirements that require compulsory super to be paid?
  • How is compulsory super calculated when employee remuneration is salary packaged?
  • How to determine if super payments are required for contractors not deemed employees at common law, including:
    • calculating the super when contractor payments include materials, equipment charges and GST
    • the dentist, the independent contract and the super obligations (Dental Corporation Pty Ltd v Moffet [2020] FCAFC 118)
  • Tips if super paid late using the “future super payments” option to maximise tax deductibility of contributions
  • The director penalty regime for unpaid super
  • The ATO's guidance on when late penalties may be remitted (PS LA 2021/3)
  • Practical examples

Presented By

Charis Liew
Director, William Buck Sydney, NSW

Charis is a natural-born problem solver, with a flair for creative thinking and a drive to help people succeed. Helping clients prosper by finding the best solutions motivates Charis. “The more complex the problem, the more I relish in finding innovative answers.”

Charis is never content to stand still and rises to new challenges with determination. Her unique specialisation in superannuation and tax, allows her to provide clients with expertise across two disciplines.

Charis has built her experience working on the strategic management of interacting taxation and superannuation laws, where she has developed a niche in Self-Managed Super Funds and Small-to Medium Enterprises.

Charis credits her specialised role to extensive development and exposure to multiple service lines over the past decade. Commencing in Business Advisory and then moving to Tax Services, Charis has worked on intricate and complex projects.

CPD Information

0.4 CPD hours

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact us, on (03) 8601 7700 or email: [email protected]

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