On 1 January 2011, the definition of what constitutes a small business changed.  From that date, businesses must have fifteen of less employees based on a head count of employees, rather than full-time equivalent employees, to be considered a small business.  Your employee headcount should now include full time, part time and regular casual employees.
This [...]

A recent decision in the New South Wales Court of Appeal has emphasised the importance of ensuring that bonus provisions in contracts of employment properly reflect the intent of the parties.  This issue would be worth considering in the context of your own employment contracts, before the end of the financial year.
Employers should be vigilant [...]