The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026. Read more

The Commissioner has published updates to Public Ruling PTA037.3—Paid parental leave. Read more

The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

Employee

Issued date
10 October 2024

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Someone who performs work and receives a wage in return for that work (see also the definition for deemed employee)