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IRAS


INDUSTRIAL RELATIONS ADVISORY SERVICE
PO Box 298
The Entrance , 2261

Phone Number

Employers Call
(02) 4334 4176

Fax (02) 43326127

A.B.N. 45 000 982 918

LATEST ISSUE

Feature heading for subscriber newsletter

REDUNDANCY - Taxation Ruling TR 2009/2

The Commissioner has issued a ruling outlining the requirements to be satisfied before any payment made to a person whose employment is terminated qualifies for treatment as a genuine redundancy payment under s 83-175 of ITAA 1997. Genuine redundancy payments are the equivalent of bona fide redundancy payments in former s 27F of ITAA 1936.


The ruling also discusses the interaction between the tax treatment of genuine redundancy payments and the tax treatment of other termination payments provided for by Div 82 and 83 of ITAA 1997.


Broadly, the Commissioner considers that a genuine redundancy payment must be made in consequence of termination of employment. Accordingly, genuine redundancy payments are payments made in consequence of a particular type of termination from employment (dismissal) that is attributable to a particular reason (redundancy).

See News in Members area for full document explanation

Definition of “Ordinary Time Earnings” - Super Guarantee Ruling SGR 2009/2

The Commissioner has issued a ruling explaining the meanings of “ordinary time earnings” and “salary or wages“ for superannuation guarantee purposes. This ruling does not deal with the status of payments made to employees who are on parental leave, or other ancillary kinds of leave, including “top-up payments“. 

The definition of “ordinary time earnings” (OTE) is relevant to employers for the purpose of calculating the minimum level of superannuation support required for individual employees under the Superannuation Guarantee (Administration) Act 1992 (SGAA). Because of amendments of the SGAA which apply from 1 July 2008, the amount against which an employer is required to calculate the contributions necessary to satisfy their superannuation obligations in respect of their eligible employees is standardised to OTE. 

The definition of “salary or wages” is relevant in calculating the superannuation guarantee shortfall of individual employees where their employer has not provided the required minimum level of superannuation support. 

See News in Members area for full document explanation

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         INDUSTRIAL   RELATIONS

   
 
 

IRAS PTY LTD is an Industrial Relations Organisation established in New South Wales since 1972.

The staff of IRAS have literally answered tens of thousands of phone calls on every aspect of employment relations that exist between employers and employees. We understand how problems arise and how disruptive they can be for everyone.

Our years of Employment Relations knowledge can assist you with your day to day employment requirements usually within a matter of moments, we are able to act as an independent third party giving the matter/problem immediate attention and clarification.

Our advice can cover all employees from award to managerial and professional.

As a general rule we find that interpretation is where the initial  conflict arises, some callers already have an interpretation of a particular piece of legislation or situation and are looking for an informed sounding board with supporting evidence, we can help.

We are here to help you avoid  errors that could result in significant costs for backpayment of wages or damages and loss of credibility. 

We listen to your interpretation,  should you already have one, and then take you through any legislative requirements that either gives confirmation and authority or is prohibitive for what you are seeking.

Our current subscription base ranges from employers of more than 500 employees to employers with fewer than 5.  We have assisted nearly all all with telephone or written  advice.

We have maintained a healthy client base through performance and reliability. Satisfied subscribers that move to other industries or starting new businesses have continued their subscription.

We keep track of frequently changing State and Federal legal employment requirements and  as a  subscriber to “IRAS”  you can be assured that everything you need to know and understand can be supplied to you at no additional cost to the subscription base.

We have always been  the Registered company of IRAS PTY LTD and have always owned and produced the “IRAS” loose leaf publication service. 

This service gives you everything you need at your fingertips in a  completely up-to-date easy to understand publication. Replacement pages for the service are produced and mailed immediately any variation occurs to its the IRAS contents along with additional Fax or Email newsletters. Where an important issue or change arises that needs to be brought to your attention you will also be notified. 

 

Coming soon to the BLUE IRAS - New Sections on Discrmination and Equal Employment Opportunities, Recruitment and Disciplinary Procedures 

 

 

            AWARD SERVICES

   
 
 

STATE AND FEDERAL AWARDS (NAPSA's),  AGREEMENTS AND LEGISLATION

Our loose leaf publication service, The BLUE IRAS contains detailed information on the major award applying through all industries, the Clerical and Administrative EmployeesAward.

The IRAS service can be altered to accomodate  most industries awards and or agreements as required.

With the introduction of  Work Choices, through the Federal Workplace Relations Act, the service has been modified to recognise the needs for those that are Incorporated Organisations and those non-incorporated organisations (not PTY LTD companies).

With much of WorkChoices having been abolished and the anticipated Forward with Fairness provisions coming int effect in full by 1 January 2010

Two distinct rates of pay are now dealt with by the Australian Fair Pay Commision (Federal) and the NSW  Industrial Relations Commission (State) all part of the "IRAS" service.

The provisions for both State and Federal employment has been implemented into the "BLUE IRAS". 

Agreements are still available but not AWA's. We can assist with  agreements and view any proposed agreements that an employer may be wanting to introduce for acceptance and prohibitive content.

LEGISLATIVE REQUIREMENTS

The IRAS service contains the following legislation:-

  • Termination Provisions as required by both State and Federal Legislation.

  • The Annual Holidays Act and a summary of its provisions.
  • Federal Workplace Relations Act - Annual Leave, Sick Leave, Public Holidays etc
  •  Long Service Leave Act and a summary of its provisions.
  • Employment Protection Act.
  • Occupational Health and Safety (First Aid) Regulations.
  • Current Taxation Deduction Schedules. (Weekly, fortnightly, monthly and Quarterly)
  • Taxation Provisions and Requirements
  • Taxation Deduction Schedules re: Termination

  • Annual Leave & Long Service Leave Calculation Tables
    Calculation Tables for Ordinary Rates and Overtime, Pro Rata  Annual Leave, 17 ½% Annual Leave Loadings and Long Service Leave.
  • Parental Leave provisions of the NSW Industrial Relations Act.( Maternity, paternity & Adoption).
  • NSW Public Holidays & NSW School and University Holidays for current and forthcoming years.
  • Statutory Regulations of the NSW Industrial Relations Act, as to the Payment of Unclaimed Wages.
  • State and Federal Records and Payslips
  • Paid in Money; Particulars of Wages to be Supplied; Time Sheets and Pay Sheets to be kept.
  • Termination Guidelines.
  • Smoking Regulations Act.
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IRAS PTY LTD is not an legal firm and does not engage legal practitiors - the advice we give cannot be used in any legal context
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