Business Obligations when hiring a new worker

It is an exciting time when new workers join your business. Meanwhile, it is crucial to determine if they are an employee or contractor before entering into an agreement or contract. Your business will need to keep records to support your decision on whether your...

The Simplified Pooling Arrangements

From the 2013 income year the small business entities (SBE) capital allowance rules were amended to make the SBE pooling arrangement simpler. A SBE is a business (including the individual, partnership, company or trust) that carries on the business activity with...
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