Our Educator is Certificate 3 in children’s service qualified and is working towards a Diploma of Early Childhood Education and Care in NSW Pre-school. We are a small Pre-school and already have a diploma trained Educator. Do we have to pay them at the diploma level because they have completed 50% of their course? Answer The employee is not entitled …

Season’s Greetings from the very merry team at … bO2 Corporate Essentials. In a year filled with challenges, we’re grateful for your support. Wishing you happiness & health in 2022. Our last day of the year is Friday 17th December.  We will return on Monday 10th January 2022. THE OFFICE CHRISTMAS PARTY, SHOULD YOU JUST CALL THE WHOLE THING OFF? …

I have composed a resolution concerning changing the company registration from Queensland to NSW. Can you suggest the fastest thing to do to address the resolution? The company was just incorporated yesterday. This shelf company noted that these changes would cost $1,000, which should have been confirmed before the registration. We are looking forward to your kind advice. Answer Our …

Is the superannuation to be paid when I pay an employee a performance bonus? Answer Correct, you do pay super because a bonus falls within the definition of Ordinary Times Earnings (OTE).

There are two separate questions: Would you please provide a brief explanation as to the mechanics behind carry-back losses? And details as to who is entitled to fuel tax credit and how it is calculated. Answer The loss carry back is covered in the Form C instructions guide section S item 13. We trust you find the following link useful: …