October

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Monthly Updates /2023 / October

Country	New development	Further reading
Australia	The ACT government is introducing a temporary payroll tax exemption complementing the recently announced Commonwealth Government bulk billing incentives.	Australia 1.1.4
	On 24 August 2023, the Minister of Finance Courtney Houssos announced that the NSW government will move to pause payroll tax audits for GPs and their practices for 12 months to allow for ongoing consultation with the Royal Australian College of General Practitioners and Australian Medical Association.	Australia 1.1.4
	The Migration Amendment (Strengthening Employer Compliance) Bill 2023 is being considered by the Australian parliament. The drafted measures deal basically with the rules applicable to expatriates working in Australia.	Australia 9.2
	The Australian Tax Authority recently released the updated general interest charge (GIC) rates and shortfall interest charge (SIC) rates which are applicable in respect of 'October–December 2023' period.	Australia 8.1
Brazil	On 31 August 2023, a draft bill (Bill No 29/2023) was submitted to the Brazilian parliament. The Bill proposes, inter alia, raising the monthly minimum wage to BRL 1,421 (from the current BRL 1,320).	Brazil 3.1
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