Ang Kalatas Volume III August 2013 Issue | Page 16

16 | Community EMPLOYERS should be aware of their changing superannuation (super) obligations over the coming years under a range of super reforms, according to the Australian Taxation Of?ce (ATO). Changes to the super guarantee started on 1 July this year and employers must comply with the new laws. Alison Lendon, ATO Deputy Commissioner for Superannuation, said the change to the super guarantee rate from nine per cent to 9.25% will apply to all employers from 1 July 2013. Employers must also start making super guarantee contributions to eligible employees who are aged 70 or over. Calculating the super guarantee increase Employers calculating their super guarantee for pay periods that cross over 1 July should note that the super guarantee rise will be compulsory for all salary and wage payments after 30 June. “Contributions are calculated based on the date you pay salary and wages to your employees,” Ms Lendon said. “This means that salary and wage payments made after 30 June 2013 will need to be calculated using 9.25 per cent, not nine per cent.” For help calculating super guarantee contributions, visit ato.gov.au/ supertools Free help for small business Small businesses are encouraged to use the free Small Business Superannuation Clearing House to help meet their super guarantee THE MESSAGE. BRINGING INTO FOCUS FILIPINO PRESENCE IN AUSTRALIA. www.kalatas.com.au | Ang Kalatas Australia | Vol. 3 No. 11 | August 2013 Employers: 1 July superannuation changes are law obligations. The Small Business Superannuation Clearing House lets employers pay their super contributions in one transaction to a single location. It is designed to make the super payment process easier by reducing red tape and compliance costs. Small businesses simply register their employees’ super fund details and the clearing house will distribute the contributions to their various super funds. “If you have 19 employees or fewer, you can use this free service to pay your super contributions in one transaction to a single location. There are also a range of commercial clearing houses that can help businesses of all sizes process their super contributions,” Ms Lendon said. If you are unsure of how your business needs to adapt to the changes, visit ato.gov.au/employersuper or seek help from super service providers. Information about the changes to super is available at superfuture. gov.au in English. A short video in English is also on the website. Are you paying the Correct DIAC Visa Charge? THE Department of Immigration and Citizenship (DIAC) is now implementing signi?cant legislative changes that took effect from the 1st of July this year with regard to DIAC ?ling fees (Visa Charges). If you do not pay the correct lodgment fee your visa application may be invalid. Under the new pricing table, for most visa subclasses, each dependent included in the visa application must pay an additional charge which will differ depending on whether the dependent is below 18 years old or 18 and over. In some visa subclasses, additional DIAC charges are payable for non internet (paper) applications. See the “The Visa Pricing Table from 1 July 2013” from the link at our website, www. iargel.com.au. Always check the “See Note” column for explanatory notes that may apply to you including a possible visa charge exemption. A second visa charge for dependents who are 18 years of age or over and who have failed to provide evidence of functional ATTY. IMELDA ARGEL IMMIGRATION English and are included in the visa application are also payable before the visa grant, for certain visa subclasses. Functional English of an applicant may be proven by the submission of evidence of (a) having completed all years of primary education and at least 3 years of secondary education at educational institutions in which all instructions were conducted in English; or (b) having completed at least 5 years of secondary education at institutions in which all instruction was conducted in English; or (c) having achieved an IELTS average band score of at least 4.5 based on the 4 test components of speaking, reading, writing and listening in a test conducted: • not more than 12 months before lodging the relevant ap- plication to migrate; or • at the time of the processing of the relevant application to migrate; or (d) having successfully completed, in Australia, at least 1 year of full-time study or equivalent part-time study towards a degree, higher degree, diploma, or associate diploma at an institution or institutions where all the instruction was conducted in English. (e) having an award (being a degree, a higher degree, a diploma or a trade certi?cate) that required at least 2 years of full-time study or training; and all instruction (including instruction received in other courses for which the person was allowed credit) for that award was conducted in English; (f) having attained the functional level of the ACCESS test, being evidence in the form of a copy of results of a test, completed not more than 12 months before the person applies for the grant of a visa in relation to which those results are relevant; or completed after the application is made and certi?ed by the body that conducted the test as the results of the test of the person; (f) a