If your not-for-profit organisation doesn't pay the right amount of super at the right time for employees, you must lodge a superannuation guarantee charge (SGC) statement and pay the SGC.
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If you received personal services income (PSI) and the PSI rules apply, the rules limit the deductions you can claim against this income.
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Author: Australian Taxation Office
Employers who make reportable employer super contributions (RESC) for their employees must report these through Single Touch Payroll (STP).
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Author: Australian Taxation Office
The definition of ordinary time earnings (OTE) for long-distance drivers is the same as it is for other employees. There are three methods of calculating super.
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Author: Australian Taxation