Accountants and their business clients have been urged to review their contractual terms to ensure they are across the expansion of the taxable payments reporting system (TPRS) regime, which goes beyond the scope of the cleaning and courier industries.

The Tax Office has confirmed that micro businesses will not be required to purchase payroll software to be compliant with the proposed single touch payroll regime, with apps and internet banking alternatives being explored.

A recent federal court decision and subsequent refusal by the High Court to grant special leave to appeal leaves taxpayers in an “awkward spot” when it comes to relying on ATO communications.

The ATO has committed to learn more about payroll process before using the incoming single touch payroll regime for the smaller end of town as a “compliance stick