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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.

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Tax on super death benefits for dependants vs non-dependants

July 9, 2020

A super death benefit is the super paid after a person’s death, usually to a nominated beneficiary. These benefits are subject to different tax treatments, depending on whether the beneficiaries are dependant or non-dependant.

Superannuation death benefits will generally be received tax-free by tax dependants, who are considered to be:

Dependants will not have to pay tax on the tax-free component of their super in the event that they:

However, they will be taxed at their marginal rate if they receive a capped benefit income stream and:

Not all super death benefits are subject to tax; for non-dependants, there is a taxable portion. This component is largely made up of after-tax super contributions that the deceased member has made.

Super death benefit payments are subject to tax when:

Non-dependants must calculate how much money in the super account is a:

The amount of tax non-dependants pay will be based on their marginal tax rate, however, this amount may be reduced by tax offsets. For the taxed element of the taxable component, the effective tax rate is your marginal tax rate of 17% (whichever is lower). For the untaxed element of the taxable component, the effective tax rate is 32% or your marginal tax rate (whichever is lower).