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Daniel Dass

As seen in: Mondaq
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Articles by Daniel Dass

Payday Super Bills Received Royal Assent And Start Date Remains 1 July 2026

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By Amanda Spinks, Daniel Dass, Samyukta Ramaswamy
| Mondaq
Amanda Spinks’s articles from Alvarez & Marsal are most popular: in Australia with readers working within the Business & Consumer Services industries Alvarez & Marsal are most popular: within Insolvency/Bankruptcy/Re-Structuring, Criminal Law, Litigation and Mediation & Arbitration topic(s) On 9 October 2025, the Treasury Laws Amendment (Payday Superannuation) Bill 20251 and the Superannuation Guarantee Charge Amendment Bill 20252 (collectively hereafter referred to as "the Bills") were...
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ATO Guidance On Meaning Of Employee For Super Guarantee (SG) Purposes

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By Amanda Spinks, Daniel Dass
| Mondaq
The Australian Taxation Office (ATO) finalised an update to its income tax ruling regarding the definition of employee to include guidance on SG obligations. Additionally, it has withdrawn Superannuation Guarantee Ruling (SGR 2005/1),1 on the same topic. The Taxation Ruling (TR or Ruling) TR 2023/42 addresses who qualifies as an employee for Pay As You Go (PAYG) withholding purposes.
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Uber Not Liable For Payroll Tax On Payments To Drivers - Case Has Been Decided

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By Nathan Hamilton, Daniel Dass, Samyukta Ramaswamy
| Mondaq
Join us for a webinar dissecting the recent Uber payroll tax decision, and considering what this could mean for medical practice businesses on Wednesday, 9 October at 12:30pm AEST. Register Here On 6 September 2024, the NSW Supreme Court ruled in favour of Uber in the case Uber Australia Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 1124.
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