< Meet the Team

Murray Nicholls

Director - Remuneration Services and Business Advisory


Bachelor of Business
Member of the Institute of Chartered Accountants
Registered Taxation Agent


Murray is one of our four Business Advisory managers. Murray looks after a portfolio of small to medium sized enterprises across a wide range of industries providing services such as: individual & corporate taxation advice, GST advice, business and tax structuring advice, accounting and cash flow analysis and general business guidance. Murray's particular areas of expertise are Fringe Benefits Tax and salary packaging.

When out
of the office

Murray Nicholls's Articles

ATO Guidance on Car Leasing Fringe Benefits

The ATO recently provided guidance in relation to what constitutes a bona fide car leasing arrangement.  This is particularly relevant for a car that is provided as a fringe benefit using a novated lease agreement. As well as explaining certain conditions that need to be satisfied for a car leasing arrangement to be bona fide, […]

Superannuation Amnesty Legislation Update

The bill to allow an amnesty on late or unpaid superannuation contributions has now received royal assent as of 6 March 2020. This will allow employers to voluntarily disclose to the ATO late or unpaid amounts. The amnesty will apply for six months after date of royal assent and can be used for superannuation contributions […]

Superannuation on annual leave loading

One issue that is creating discussion for many schools is the requirement for employers to pay superannuation guarantee contributions on annual leave loading amounts. The ATO recently reiterated their position that these leave loading payments are generally considered to be part of an employee’s ordinary time earnings (OTE). We outlined in our recent ‘Update on […]

Labour hire arrangements

At our recent employer obligations seminar, our guest presenter reported how labour hire arrangements in Victoria must now be licensed in accordance with the Labour Hire Licensing Act 2018.A labour hire arrangement is where an individual or organisation (known as the &lsquo;provider&rsquo;) in the course of conducting a business supplies individuals to work in and […]