We may have to pay land tax if we own property. If your home is the only property you own for living, you will not pay land tax because it is exempt. For example, in Victorian, we need to pay land tax if the total taxable value of all the Victorian land we own, individually or jointly, as at 31 December, is equal to or exceeds $250,000 for general land tax rates. For land tax surcharge rates, the threshold is $25,000. The rate of tax we pay depends on the total taxable value of all our taxable land. We calculated the land tax for property A and Property B based on holding under different personal names or business structures or holding together under one personal name or one business structure.
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Fair Work Act have recently made a changes that small business employers need to give their existing casual employees (employed before 27 March 2021) a copy of the Casual Employment Information Statement (CEIS) as soon as possible after 27 March 2021. For other employers, they have to give their existing casual employees (employed before 27 March 2021) a copy of the CEIS as soon as possible after 27 September 2021. Employers have to give every new casual employee a Casual Employment Information Statement (the CEIS) before, or as soon as possible after, they start their new job. Employers aren't required to give casual employees the CEIS more than once in any 12 month period (for example, if an employer employs a casual employee temporarily at different stages in a 12 month period, they only need to give them the CEIS once). The CEIS has information about: • the definition of a casual employee • when an employer has to offer casual conversion • when an employer doesn’t have to offer casual conversion • when a casual employee can request casual conversion • casual conversion entitlements of casual employees employed by small business employers • the role of the Fair Work Commission to deal with disputes about casual conversion. Employers can give casual employees the CEIS: • in person • by mail • if the employee agrees, by emailing a copy of the CEIS or a link to the CEIS on our website. Who is a casual employee? From 27 March 2021, changes to workplace laws relating to casual employees mean that you are a casual employee if: • you are offered a job • the offer does not include a firm advance commitment that the work will continue indefinitely with an agreed pattern of work • you accept the offer knowing that there is no firm advance commitment and become an employee. This article is for informational purposes only and does not form part of our advice. This article is based on Fairwork’s guideline. We are focus on business clients, if you have any questions during operating a business, please contact our team if you need any assistance.