GST Article – Claiming ITCs in reliance on corporate credit card information

This article considers the ability to rely on Corporate Credit Card Statements to claim ITCs in lieu of holding Tax Invoices.

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Salary Packaging Article – Superannuation guarantee salary sacrifice integrity measures introduced to protect employee entitlements

The Government has now tabled draft legislation to ensure employers cannot include salary packaged superannuation contributions to meet the employer SGC obligations.

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Salary Packaging Article – Developments in STP and SGC

This article provides a ‘heads up’ on the roll out of Single Touch Payroll and proposed action on superannuation guarantee. It also briefly considers implications for directors of failure to make compulsory superannuation payments on time.

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Eligibility Article – Yet again, another case of an organisation unsuccessfully seeking payroll tax exemption as a charity

The South Australian Supreme Court have recently considered whether the South Australian Chamber of Commerce & Industry Incorporated is entitled to exemption on some/all wages under the South Australian payroll tax law. The Court held the exemption did not apply.

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FBT Article – reimbursement/payment of staff ‘working with children check’ costs

Many organisations may have an employee, or employees that, as part of their duties, are required to work with children in some manner. It is a legal requirement for such staff to pass a ‘working with children check’.

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GST Article – GST implications of Developer Contributions

The GST law contains specific rules which deal with cash and ‘in-kind’ contributions made by a Developer. This article looks at some aspects these.

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