ATO warning re scams – “what we never do”
The ATO has again encouraged businesses and individuals to brush up on their knowledge of tax and superannuation scams – and that they know what to look out for. In this regard, the ATO states that here are a few things it never does:

  • Send you a link in an email or text asking you to log in to our online services. Scammers use this tactic to harvest your information.
  • Ask for your personal identifying information, such as your TFN or bank account details, on social media. To make sure you’re interacting with verified ATO accounts, look for the blue verified tick on Facebook and Twitter, and a high follower count on LinkedIn.
  • Request payments through unusual methods, such as gift cards, crypto assets or cardless cash.
  • Threaten you with immediate arrest. If this happens, report the incident to us.

The ATO also says that businesses and individual should review the ATO tips on keeping your business information secure.

NSW payroll tax: “de-grouping” discretion required
The NSW Court of Appeal has confirmed that 16 related companies were not required to be “grouped” for NSW payroll tax purposes. The companies had a sole controlling director and carried on, or invested in, various businesses. The Court of Appeal agreed with the decision at first instance that the operations of the companies were separate and independent from each other. Accordingly, the Court of Appeal unanimously agreed that the Commissioner should have exercised his discretion under s 79 of the Payroll Tax Act 2007 (NSW) to “de-group” the companies. (Chief Commissioner of State Revenue v Elanor Operations Pty Ltd [2022] NSWCA 222, 3 November 2022.)

ATO: Late super guarantee contributions – what to do
The ATO has reminded employers that employee super guarantee (SG) contributions for the quarter ending 30 September were due by 28 October and that if you didn’t pay the correct amount of SG to your employees’ super funds in full and on time, you will need to pay the SG charge (SGC). In this case, you will need to: lodge an SGC statement to the ATO by 28 November to avoid additional penalties; and pay the SGC to the ATO. The ATO also reminded employers that there have been some changes since the last quarter that started on 1 July 2022. These were: the rate increased from 10% to 10.5%; and the $450 per month threshold to be eligible for super was removed.