CALL US: (07) 3367 0999 | EMAIL US:

Protecting your staff from workplace bullying

Protecting your staff from workplace bullying is necessary in this day and age; just as is protecting your business from potential lawsuits as a result of workplace bullying.

According to the Fair Work Ombudsman, workplace bullying is defined as any repeated behaviour towards an individual or individuals by another individual or individuals that is unreasonable and causes any risk to health or safety.

Understanding the difference between reasonable and unreasonable behaviour is important; not all workplace discrepancies are classified as bullying.

Examples of reasonable behaviour according to Safe Work Australia include:
– Transferring a team member to another department
– Reviewing employee performance
– Discussing unreasonable behaviour conducted by an employee with said employee in a private setting
– Setting clear and reasonable employment goals

Unreasonable behaviour includes:
– Any abusive, derogatory, insulting comments or remarks
– Deliberate and obvious exclusion of an employee/s
– Creating unrealistic and unachievable performance goals and deadlines
– Discrimination and sexual harassment
– Physical violence

Your business should consist of appropriate reporting channels should any incidents of workplace bullying arise to protect those involved and your business. An established procedure should be developed to follow in all instances of bullying. The procedure ought to include easy and confidential reporting methods, mediation and ongoing monitoring of how effective management of the incident has been.

Business
advice

taxation
planning

compliance
services

News

Ineligible downsizer contributions and how they are administered

August 12, 2019

When a downsizer contribution is ineligible, the fund must re-assess the amount in accordance with the Superannuation Industry (Supervision) Regulations 1994 and the trust deed. This is to determine if the amount can be retained as a non-concessional contribution.

Provided the trust deed allows so, the fund can return the contribution to the member or adjust the prior downsizing contributions to nil and report this amount as a non-concessional contribution when the member meets the age and work tests.

When a contribution can’t be returned or returned in full:
Members who no longer have a super interest with the fund, or an insufficient return amount, must have their contribution re-reported as non-concessional, even if the contribution was returned because the member did not meet the age/work tests. Some of the contribution may be an excess non-concessional contribution (ENCC). Regardless of the age of the member, if this is the case the member will receive an ENCC determination or when the fund can’t return the full amount. Members will continue to have access to all review rights under the ENCC scheme. Even if the member is in pension phase, the funds will still need to return an ineligible downsizer contribution if it cannot be accepted.

When a fund receives a release authority:
An amount released under these circumstances is treated as a super lump sum as it is a portion of the member’s super interest. Being in pension phase doesn’t prevent a fund from complying with the release authority although it may mean the full amount can’t be released, as the available balance may be lower than the amount stated in the release authority. Where the member’s available balance is lower than the release authority amount, the fund must release the maximum amount available.

The ATO monitors the rectification of this contribution reporting. Where funds don’t act within legislative timeframes, the Australian Prudential Regulation Authority (APRA) may be contacted.