Nicholas Kohler Director

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Author Archives: Nick Kohler

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December 2023

Newsletter; Christmas gifts/bonuses and Fringe Benefits Tax (FBT) There is a minor benefits FBT exemption which means that, in most cases, employers can spend less than $300 per employee without FBT being applicable.  This threshold relates to each benefit provided, … Continue reading

October 2023

Newsletter; State payroll tax harmonisation & contractor doctors SA, QLD, NSW & VIC recently aligned their payroll tax legislation (while WA elected not to make any changes to their existing legislation). Payroll tax is an additional payment required by each … Continue reading

July 2023

Newsletter; STP finalisation due July 14 (no more payment summaries) & Superannuation guarantee rate increase from 10.5% to 11% STP finalisation due July 14 (no more payment summaries) When you report and lodge a finalisation declaration under STP, you are … Continue reading

May 2023 – Budget Update

Newsletter; 2023/2024 Budget Update (your five minute guide) Please find below a summary of the some of the more relevant budget announcements that affect taxation.   2023/2024 individual tax rates Taxable income range                    Marginal tax rate              $            0 – $18,200                                           0% … Continue reading

December 2022

Newsletter; Super SA now accepting non-government contributions & Missed the Director ID deadline? Super SA now accepting non-government contributions From 30 November, Super SA will allow members who work outside the SA Government to direct their superannuation contributions from their … Continue reading

October 2022

Newsletter; All company directors must apply for Director ID’s before November 30 This applies to all Australian companies including corporate trustees of self-managed superannuation funds. Each individual director must apply for their own Director ID with a three-step process: … Continue reading