One of the most common questions conveyancers ask the ATO, is whether their vendor clients are ‘carrying on an enterprise’ and if they should be registered for GST? Another common question (this time from the purchaser’s conveyancer) is whether the purchaser is required to withhold GST on the sale? Our response is usually “it’s not

Under Australia’s Superannuation Guarantee (SG) laws, employers are required to pay a set percentage of superannuation into each eligible employee’s super fund, on top of their standard wages or salaries. From 1 July 2021, SG rates increased from 9.5 percent of ordinary time earnings to 10 percent. The SG rate is scheduled to continue to