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Federal Court of Australia rules annualised salary arrangements are not effective 

22/09/2025

The Federal Court of Australia, in a series of four cases involving Coles and Woolworths, ruled that both employers breached workplace laws by failing to correctly pay award entitlements to salaried managers.   The Court found that annual salaries cannot be used to offset overtime and penalties across pay periods, and that employers must meet award […]

Payroll tax and the gig economy: Uber seeks High Court appeal 

12/09/2025

Uber submits application to appeal the decision in Chief Commissioner of State Revenue v Uber Australia Pty Ltd [2025] NSWCA 172 which confirmed driver payments (2015–2020) were taxable wages, leaving Uber with over $81 million in payroll tax liabilities. What has happened On 1 August 2025, the Court of Appeal unanimously held that Uber’s payments […]

VIC State Budget 2024/25

09/05/2024

The Victorian State Budget 2024/25 seeks to address the inflationary and interest rate pressures and focuses on health and education spending. With high debt levels, Treasurer Tim Pallas has curbed infrastructure expenditure with property taxes set to increase. Key takeaways What does the State Budget mean for you? Property & infrastructure Payroll Tax Contributors William […]

Employment Taxes update 2024  

02/02/2024

At our annual Employment Taxes update for the Not-for-profit, Government and Corporate sectors our experts will delve into the ever-evolving world of employment taxes, offering you a unique opportunity to stay ahead in this dynamic field.    During the session, our experts will provide insights and actionable knowledge that will empower your organisation to navigate […]

Payday Super - Consultation crucial to avoid an administrative and penalty minefield

25/10/2023

Increased administration and difficult deadlines will be a strong focus of employer and stakeholder concerns as consultation opens on Treasury’s broad design plans for Payday Super.  As part of the 2023-24 Budget, the Federal Government announced that from 1 July 2026, super must be paid on payday, a change that will contribute towards a ‘dignified […]

Victorian private schools navigate new payroll tax norms

06/10/2023

With new legislation on the horizon, large Victorian private schools traditionally exempt from payroll tax, are facing a substantial shift in operational norms. This paradigm shift for Victorian non-profit private schools mandates proactive measures in establishing processes and templates, upskilling staff, and addressing potential challenges, ensuring a seamless transition into compliance with payroll tax obligations. […]

Proposed changes to the definition of ‘employee’: Closing loopholes or opening uncertainty?

21/09/2023

Changing the definition of ‘employee’ in the Fair Work Act will reverse landmark High Court decisions establishing that ‘contract is king’, increasing uncertainty and risk for businesses of all sizes. On 4 September, the Fair Work Legislation Amendment (Closing Loopholes) Bill 2023 (Bill) was introduced into Parliament. Among the sweeping reforms proposed in the Bill, […]

Paul Hum, Partner

18/07/2023

Paul leads the employment tax offering at SW, bringing 15 years’ of experience in payroll and employment tax. Over the last few years, he have specialised in assisting Australia’s largest employers with complex payroll related issues, including correctly interpreting of employer’s obligations as well as practically applying in systems and processes. Paul has managed and […]

Family and Domestic Violence Leave extends to employees working for small businesses

12/07/2023

Effective from 1st August 2023, the coverage of paid family and domestic violence leave will be extended to employees working for small business employers (with fewer than 15 employees) that was previously limited to non-small business employers. From 1 February 2023, employees of non-small business employers (employers with 15 or more employees on 1 February […]

Employment Taxes update 2023

30/01/2023

At our annual Employment Taxes update for the Not-for-profit, Government and Corporate sectors will reviewed the latest tax news and the employment taxes impacts of the COVID-19 pandemic. During these webinars our tax experts will provided an update on: New and topical developments including recent cases and ATO FBT compliance activity FBT recap and hot […]