December is usually the busiest time of the year for retail and hospitality businesses. But businesses in other sectors often find that their sales slowdown and their customers stop paying them for a few months. So cash flow dries up.

Small business owners who employ casual staff are set to be impacted by new provisions that will allow some casual employees to convert to full-time or part-time work after 12 months of employment.

Casuals in the retail sector will receive a 25 per cent increase to their Saturday penalty rates phased in over the next three years, increasing the pay from 135 per cent to 150 per cent. The Fair Work Commission decision will also increase weekday rates for work after 6pm. A full bench headed by president Iain Ross defended their decision, saying current casual rates for weekday evenings and Saturday work “lack

Casuals in the retail sector will receive a 25 per cent increase to their Saturday penalty rates phased in over the next three years, increasing the pay from 135 per cent to 150 per cent. The Fair Work Commission decision will also increase weekday rates for work after 6pm. A full bench headed by president Iain Ross defended their decision, saying current casual rates for weekday evenings and Saturday work “lack

The payment of goods and services tax (GST) in respect of certain new residential property sales has recently been turned on its head! Commencing 1 July 2018, buyers of new residential premises (other than commercial residential premises or new residential premises created through substantial renovation) or subdivisions of potential residential land (by way of sale or long-term lease) are required to withhold an amount representing the GST, and remit this

The payment of goods and services tax (GST) in respect of certain new residential property sales has recently been turned on its head! Commencing 1 July 2018, buyers of new residential premises (other than commercial residential premises or new residential premises created through substantial renovation) or subdivisions of potential residential land (by way of sale or long-term lease) are required to withhold an amount representing the GST, and remit this

The payment of goods and services tax (GST) in respect of certain new residential property sales has recently been turned on its head! Commencing 1 July 2018, buyers of new residential premises (other than commercial residential premises or new residential premises created through substantial renovation) or subdivisions of potential residential land (by way of sale or long-term lease) are required to withhold an amount representing the GST, and remit this

The payment of goods and services tax (GST) in respect of certain new residential property sales has recently been turned on its head! Commencing 1 July 2018, buyers of new residential premises (other than commercial residential premises or new residential premises created through substantial renovation) or subdivisions of potential residential land (by way of sale or long-term lease) are required to withhold an amount representing the GST, and remit this

The payment of goods and services tax (GST) in respect of certain new residential property sales has recently been turned on its head! Commencing 1 July 2018, buyers of new residential premises (other than commercial residential premises or new residential premises created through substantial renovation) or subdivisions of potential residential land (by way of sale or long-term lease) are required to withhold an amount representing the GST, and remit this

The payment of goods and services tax (GST) in respect of certain new residential property sales has recently been turned on its head! Commencing 1 July 2018, buyers of new residential premises (other than commercial residential premises or new residential premises created through substantial renovation) or subdivisions of potential residential land (by way of sale or long-term lease) are required to withhold an amount representing the GST, and remit this