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In March 2022, the government announced changes to the GST invoicing and record-keeping requirements, however, this was not enacted until 1 April 2023. These new rules have been introduced to allow for more flexibility around GST invoicing and record-keeping. GST rules have been largely unchanged since the inception of GST in 1986, which does not […]

Firstly, it is important to understand that all Annual leave is the property of the employee, not the employer. Annual leave is accrued at 8% of the employee’s gross pay and after 12 months of continuous employment becomes entitled leave. An employee can request to use their accrued balance prior to the 12-month mark when