Latest News

Hot Issues
spacer
2025 Tax Planning Guide Part 2
spacer
From 1 July 2025 ATO Interest is no longer tax deductible
spacer
SME confidence and conditions see uptick over Q1 2025, survey reveals
spacer
Depreciation expert urges property investors to leverage tax depreciation
spacer
Buy a business
spacer
Upskilling and self-education costs
spacer
How secure is your super account?
spacer
Freshwater Resources by Country 2025
spacer
Why Might a Lease Dispute Occur?
spacer
2025 Tax Planning Guide Part 1
spacer
$20,000 instant asset write-off
spacer
New Bunnings scam warning
spacer
The Largest Empires in the World's History
spacer
All the documents, fact sheets and downloads to do with this year’s 2025-26 Federal Budget
spacer
Winners and Losers - Federal Budget 2025-26
spacer
Building Australia's future and Budget Priorities
spacer
ATO outlines focus areas for SMSF auditor compliance in 2025
spacer
ATO to push non-compliant businesses to monthly GST reporting
spacer
ASIC pledges to continue online scam blitz
spacer
Tax Office puts contractors on notice over misreporting of income
spacer
Tax planning tips for 2024-2025
spacer
What does the proposed changes to HELP loans mean?
spacer
Vacant Residential Land Tax
spacer
The Most Held Currencies in the World | 1850-2024
spacer
Salary sacrifice and your super
spacer
5 Clauses Tenants Should Look For When Reviewing a Lease
spacer
ASIC continues crackdown on dodgy directors
spacer
Vehicle association calls for stricter definitions with luxury car tax changes
spacer
Government to push ahead with GIC deduction changes
spacer
Exploring compassionate early release of super
spacer
Have you considered spouse contribution splitting?
spacer
Best Selling BOOKS of all Time
Article archive
spacer
Quarter 1 January - March 2025
spacer
Quarter 4 October - December 2024
spacer
Quarter 3 July - September 2024
spacer
Quarter 2 April - June 2024
spacer
Quarter 1 January - March 2024
spacer
Quarter 4 October - December 2023
spacer
Quarter 3 July - September 2023
spacer
Quarter 2 April - June 2023
spacer
Quarter 1 January - March 2023
spacer
Quarter 4 October - December 2022
Quarter 2 of, 2023 archive
spacer
2023 Year End Tax Planning Guide
spacer
Legal Considerations Around Recording Customers Who Enter My Business
spacer
ATO acts against foreign worker exploitation
spacer
Low productivity threatens inflation outlook, RBA warns
spacer
Tax Time Checklists - Individuals; Company; Trust; Partnership; and Super Funds
spacer
Top 50 Greatest Inventions in History
spacer
Summary of Superannuation Issues and Recent Changes
spacer
Key Considerations When Sharing Personal Information with Overseas Contractors
spacer
Changes to parental and workplace sexual harassment laws
spacer
Small businesses need hands-on help with cyber security
spacer
Small business must race to beat instant asset write-off deadline
spacer
Single Touch Payroll Reporting
spacer
Holiday Home Tax
spacer
Key points from the 2023-24 Federal Budget
spacer
Overview of the Federal Budget 2023 – 24
spacer
Protect your business from cyber threats
spacer
ATO small business ideas or other business support
spacer
Fuel Tax Claim Potential Errors in prior period BAS returns
spacer
ATO warns businesses to check FBT claims as deadline nears
spacer
FBT Reminder – Odometer Reading
spacer
Early intervention 'critical' as insolvencies surge
spacer
How Long Could You Survive Drinking Only .......
Changes to parental and workplace sexual harassment laws

New workplace changes to paid parental leave, and workplace sexual harassment laws.

.

Paid Parental Leave (PPL): What's changed?

CURRENT PROVISIONS
Under the current PLP scheme, eligible individuals who are the primary carer for a child who is born or adopted get up to 18 weeks’ pay at the National Minimum Wage (‘NMW’).  This is fully funded by the Australian Government, though employers must process the payments through their payroll.

The first 12 weeks of PLP instalments must be received in one continuous period within 12 months of the birth or adoption of a child. The remaining 30 payable days can be taken flexibly within 24 months of the birth or adoption of a child. This coincides with an employee’s rights under the Fair Work Act 2009 (Cth) (‘FW Act’) to return to work after parental leave and the ability to take a maximum of 30 days’ parental leave flexibly within 24 months of the child’s birth or adoption date.

Eligible fathers and other partners can get up to two weeks’ payment (one-off) at the NMW under the Dad and Partner Pay (DAPP) scheme.

Individuals must claim PLP or DAPP through Centrelink and eligibility for the schemes is assessed by Services Australia (formerly the Department of Human Services) in which relevant work, income and other eligibility tests under the Paid Parental Leave Act 2010 (Cth) (‘PPL Act’) must be met.

New changes

From 1 July 2023, PLP and DAPP will be combined into one scheme which will provide eligible parent couples or single parents up to 20 weeks of PLP at the NMW. DAPP will no longer exist as a separate scheme. Eligible parents must not be working during this time or must be on leave (paid or unpaid).

Additionally,

  • the whole 20 weeks of PLP instalments can be received flexibly in multiple blocks within 24 months of the child’s birth or adoption date (removing the requirement of the 12 weeks of PLP instalments being received in one continuous period and the 30 days’ cap previously mentioned);
  • parents will be able to access PLP even when on paid leave (e.g. employer-funded parental leave, annual leave or long service leave), and in between periods of paid work;
  • birth mothers or first adoptive parents will have to give approval to share any PLP days, and if shared with a partner, parents will be able to access PLP at the same time;
  • for PLP that is shared between a couple, at least two weeks will be reserved for each partner to use with any unused amount of PLP days lost if not used within 24 months of the child’s birth or adoption date;
  • if a person does not meet the individual income limit of $156,647 (i.e earns more than this amount), there will be a combined family income limit of $350,000 which will be applied instead (this limit will be used whether a person is single or partnered); and
  • there will be special circumstance exceptions to the work test for individuals whose ability to work during the ‘work test period’ are impacted by family and domestic violence, a serious medical condition (for either you or an immediate family member you care for), or a natural disaster declared by the Commonwealth or a state or territory.

Read more.

New workplace sexual harassment laws

Prohibiting workplace sexual harassment
The Fair Work Act has been amended to prohibit (or ban) sexual harassment in connection with work, including in the workplace. These changes apply from 6 March 2023 and expand the previous protections around sexual harassment in the workplace.

The protection applies to:

  • workers including employees, contractors, work experience students and volunteers
  • future workers
  • people conducting a business or undertaking.

The protection won’t apply to sexual harassment that starts before 6 March 2023.

New Fair Work Commission powers
The Commission now has greater powers to deal with workplace sexual harassment.

In addition to its existing ‘stop sexual harassment order’ powers, the Commission can deal with disputes about sexual harassment by:

  • conciliation
  • mediation, or
  • making a recommendation or expressing an opinion.

Liability limited by a Scheme approved under Professional Standards Legislation.
© O'Brien and Partners 2024 - All Rights Reserved | 333 Canterbury Road, Canterbury VIC 3126 | Tel: 03 9509 3911 Site by Acctweb