Introduction

Zachary Thomas is a senior consultant in KPMG's Employment Tax Team. With him today are his employment tax colleagues George Cressy, Senior Manager and Sam Gatherkoll, Senior Consultant. We've seen that the Commissioner has had an ever-increasing and substantial focus on employer compliance with superannuation guarantee legislation. Because of the complexity in the modern payroll landscape, we still see superannuation shortfalls occurring. There's also been some recent case law on superannuations guarantee, causing some uncertainty around the treatment of annual leave loading.