Following on from the changes made on 30th June 2012, expanding directors responsibilities in regard to SGC and PAYGW for employees. The ATO has recently sent letters out to directors of companies with outstanding SGC amounts.
At this time of year, employers put their minds to spreading some Christmas Cheer and rewarding staff for a year of toil. There are some hidden traps and costs that you need to be wary of in relation to Christmas parties, gifts and bonuses.
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