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Employee share schemes and payroll tax: what Australian employers need to know

Employee Share Schemes (ESS) are one of the effective tools to attract, retain and motivate talents. But when it comes to payroll tax, the rules can catch employers off guard, especially when an ESS that looks favourable for income tax purposes still triggers a payroll tax liability.  Here’s what you need to understand, and how to stay ahead of any surprises.  What is an […]

Uber’s payroll tax dispute heads to the High Court of Australia

Uber’s long–running payroll tax dispute has entered a new phase. The High Court of Australia is set to consider whether payments made to rideshare drivers fall within the scope of the payroll tax contractor provisions, a decision with far-reaching consequences for platform-based businesses and the gig economy.  Background: what is the Uber payroll tax dispute? The dispute centres on […]

Payday Super 2026: what Australian employers need to know before 1 July

Key points  From 1 July 2026, employers must ensure superannuation contributions are received by employees’ funds within seven business days of each payday (Qualifying Earnings day).  The ATO has released PCG 2026/1, setting out a risk-based compliance approach for the first year of the new regime (1 July 2026 – 30 June 2027).  Businesses should […]

Payday Super is here: 3 steps to ready your business

Key points From 1 July 2026, employees must receive their super within seven business days of payday  Businesses should act now to review and update relevant internal processes to ensure compliance  Strong internal controls and test pay cycles help prevent penalties and audit risks before go-live  Superannuation Guarantee is a staple in payroll administration and the biggest shake-up in years is around the […]

Board of Tax submission – red tape reduction review

The Board of Taxation is undertaking a review of ways to reduce red tape in the tax system to help ease the compliance burden on businesses and support productivity.  Pitcher Partners made a submission to the Board suggesting six key proposed reforms that will reduce costs and increase certainty for taxpayers in the middle market.  1) […]

Jeff Ahn

With over a decade of experience as a Chartered Accountant, Jeff has built a reputation for being more than just a technical advisor, he’s a trusted partner to the clients he works with. Specialising in business and income tax advisory, as well as employment tax services, Jeff supports privately held groups and large corporations by […]

Payday Super explained – What it means for your business

Payday Super legislation has passed. From 1 July 2026, employers will be required to pay superannuation at the same time as salary and wages, so these superannuation contributions are received by the employees’ super funds within seven business days of each payday. This change marks a significant shift in compliance and operational requirements. Watch Ali […]

Angela Bryce

With over 16 years of experience at Pitcher Partners Melbourne, Angela Bryce is a Client Director in the Tax Advisory Group. Since starting her career in 2008, Angela has advised a wide range of clients including listed public companies, large corporates, high wealth individuals and family groups.​ Specialising in both International Tax and Employment Taxes, […]

Payday Super: Getting ready for change

(February 24, 2026) – Read our latest Payday Super update here:  Payday Super 2026: what Australian employers need to know before 1 July Key points Payday Super regime will commence on 1 July 2026, ensuring employee Superannuation Guarantee (SG) is paid in line with their salary and wages.  The reform will require employers to pay […]

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