The Tax File Number Declaration

This report discussess the working environment of Superdry and then offers an analysis of the future prospective for the company.

Employment contracts are legally binding on both the employer and employee and serve to protect each other’s rights and responsibilities. The terms (legal parts) of the contract can be in a variety of forms, including: o verbally agreed o in a written contract (or similar document) o in an employee handbook or on a company notice board o in an offer letter from your employer o required by law, for example, your employer must pay you at least the minimum wage o in collective agreements o implied terms A contract of employment comes into force as soon as a firm offer of employment has been made and accepted, even

Due to financial constraints, employer-sponsored pension plans have evolved from being primarily defined benefit pensions (to which employees do not have to contribute their own monies) to

The main features of legislation relating to contracts of employment are outlined in the terms and conditions within a contract of employment. Information about this is included in the handbook for the NJC currently known as the Green Book. Contracts help to protect the rights and responsibilities of both the employer and the employee. Contracts must contain general information about the employee and the employment in which they have been employed: this includes information on the employee's name, date of commencement of employment, position appointed ,employment conditions, rights and responsibilities of the employee, expected duties and information on grade and point scale in relation to pay. Employees are expected by law to follow the terms set out in their contract until employment is terminated by either party.

This report discusses the main principle of tax effect accounting and disclosures requirements as defined by AASB 112. It also provides a detailed analysis of Coca-Cola Amatil (CCA)’s annual report compliance with those disclosure requirements and relevance with shareholders and potential investors.

Tax rate schedules are provided for use by (relatively) higher income taxpayers while the tax tables are provided for use by (relatively) lower income taxpayers.

1. [LO 1] Compare and contrast different ways in which a taxpayer triggers a realization event by disposing of an asset.

A pension is a regular payment made during a person's retirement from an investment fund from which that person

Under 26 USC § 121, gains on the sale for married taxpayers filing jointly would be excluded up to $500,000 (or $250,000 each for married filing separately) given the residence was owned and occupied as a principal residence for two out of the last five years.

- The third step: You need to establish a list of your employees on the system. You need to fill in employee’s name, address of employees, tax information such as Tax File Number (TFN) and etc.

As an employee, your employer is obliged by law to take off Income Tax and National Insurance contributions from your salary or wages before paying them to you. You're also entitled to all minimum legal employment rights including:

Temporary workers are also are entitled to legal rights under the employment rights act (1996) and the Agency workers regulations (2010) such as: equal working conditions, holiday leave entitlement which is usually with the same amount of days as a fixed term/permanent employee pro-rata, the 48 hours a week working time regulations and the 12 week qualifying period”.

Employers assume responsibility for providing retirement funds in a defined benefits plan. In the plan, a specified amount is set aside for future payments to employees, for life, during retirement. The amount is determine in advance is based on factors such as age, salary, and length of employment. In 2009, the maximum amount to be allotted under the plan was $195,000.

Super funds are either accumulation funds or defined funds, accumulated contribution funds are the most common type of superannuation fund and they act as a bank account, however the benefits made by them are not capital guaranteed which means that the benefits may be depreciated due to negative investment returns. These are the sorts of investment risks that comes with superannuation. Administration charges, policy fees, insurance premiums and taxes are deducted from members account. Defined benefit funds are based off a formula using the member’s final salary and the years of their employment. This fund also holds investment risk as if the investment is too high the amount that the employer is required to contribute to the fund can reduce and contributions may not be needed.

138 or light work consistent with Article 7 of ILO Minimum Age Convention No. 138. Juvenile Labor Suppliers may employ juveniles who are older than the applicable legal minimum age for employment but are younger than 18 years of age, provided they do not perform work likely to jeopardize their heath, safety, or morals, consistent with ILO Minimum Age Convention No. 138. Working Hours Except in Emergency or Unusual Situations, a workweek shall be restricted to 60 hours, including overtime, workers shall be allowed at least one day off every seven-days, and overtime shall be voluntary. Under no circumstances will workweeks exceed the maximum permitted under applicable laws and regulations. Suppliers must offer vacation time, leave periods, and holidays consistent with applicable laws and regulations. Wages and Benefits Suppliers must pay all workers at least the minimum wage required by applicable laws and regulations and provide all legally mandated benefits. In addition to their compensation for regular hours of work, workers must be compensated for overtime hours at the premium rate required by applicable laws and regulations. Suppliers shall not use deductions from wages as a disciplinary measure. Workers must be paid in a timely manner, and the basis on which workers are being paid must be clearly conveyed to them in a timely manner. Freedom of Association Suppliers must respect the right of workers to associate