As an employer it’s important to understand your super guarantee responsibilities. Knowing which of your employees are eligible for super guarantee, and how to calculate, lodge and pay it will help you avoid costly penalties.

A self-managed super fund (SMSF) can be attractive for people who seek control over their retirement investment. However, managing an SMSF is a major responsibility and when you set up an SMSF, you’re in charge. Avoid the potential financial impacts of getting it wrong.

A self-managed super fund (SMSF) is a trust run for the sole purpose of providing retirement benefits to its members or their beneficiaries if a member dies before retirement. As a trustee you must manage your SMSF honestly and with skills and diligence. When running an SMSF there are several activities trustees must undertake to manage the fund effectively.

Closing a self-managed super fund (SMSF) can be complex and it’s important to get it right to avoid costly mistakes. Learn about the obligations you must meet when winding up an SMSF so you avoid penalties.

If your employee uses a business car for private use, you may be providing a car fringe benefit. This course will explain your obligations, how to calculate your FBT amount and how to reduce your obligation. (Salary packaged cars and fleet car situations are not covered in this course.)

Do you pay for or reimburse your employees for their expenses such as school fees, gym memberships, home office equipment or telephone and internet costs? If you do, you may have Fringe benefits tax (FBT) obligations.

During the lifetime of your business you may find yourself in a position where your business records have been lost or destroyed as a result of natural disasters, a personal disaster, or other circumstances. The ATO will help you reconstruct your tax records.