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Liquidators Obliged to Remit PAYG Deductions to ATO on Distribution of Dividend

The Federal Court held on 15 March 2002 that a liquidator distributing a dividend is obliged to deduct and remit to the ATO a PAYG deduction in respect of a dividend being paid to a former employee on account of unpaid salary or wages.

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Tax Consolidation

For investment activity occurring after 1 July 2002, there will be a new level of due diligence required in merging, acquiring or restructuring any entity


This edition of Enterprise includes: Court Refuses to Make Fixed Term Contract a Continuing Contract, Unfair Dismissal and Qualifying Periods of Employment, Strikes and Access