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Bulletin
Issue 24 - May 2021
The Farm Household Allowance (FHA) continues to support farming families experiencing hardship
Australian farmers face significant seasonal variability, including climatic inconsistencies and volatile commodity prices, sequentially there are significant differences in farming outputs year in year out. In recognition of this the Australian government Department of Agriculture Water and the Environment (DAWE) is continuing to support eligible Australian farmers through the Farm Household Allowance.
Changes in valuation guidelines mean additional evidence required for SMSFs

Updates to the Australian Taxation Office’s valuation guidelines for self managed superannuation funds means that some trustees will need to provide additional valuation evidence to their auditor to confirm the value of fund investments, such as property.

As we near the end of the financial year, trustees will need to consider these new guidelines when arranging appraisals for fund properties.
Can employers require mandatory vaccination for employees?
Recently, the issue of employer mandated vaccines was considered by the Fair Work Commission (FWC) in the context of an unfair dismissal application. In this case, an employee was dismissed for failing to follow a direction from their employer to have the flu vaccination however, the FWC was very clear that the circumstances of this case is not to be taken as precedent.
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Please note that this publication is intended to provide a general summary and should not be relied
upon as a substitute for personal advice.

All rights reserved. This publication in whole or in part may not be reproduced, distributed or used in any manner whatsoever without the express prior and written consent of the Mazars, except for the use of brief quotations in the press, in social media or in another communication tool, as long as Mazars and the source of the publication are duly mentioned. In all cases, Mazars’ intellectual property rights are protected and the Mazars Group shall not be liable for any use of this publication by third parties, either with or without Mazars’ prior authorisation.

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Mazars in Australia · level 12 · 90 Arthur Street · North Sydney, NSW 2060 · Australia