GST – GST and ATM, Credit Card and Debit Card Surcharges

As is often the case, the GST treatment depends on the specific facts and circumstances of each transaction. This is certainly the case when it comes to the various different types of bank fees charged, and particularly as some of these are subject to GST whereas others are not. In this article, we look at […]

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Eligibility – Federal Budget Implications for NFPs

The Federal Budget presented on 9 May 2017 contained several taxation-related matters that will impact on, or otherwise interest, NFPs.  Some matters will be relevant to all NFPs and others will have a more limited audience.

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Eligibility – Foreign Resident Capital Gains Withholding Tax: Implications of the Budget Proposals

The Federal Budget of 9 May 2017 proposes two changes to Foreign Resident Capital Gains Withholding (FRCGW) Tax. This article considers the nature and implications of the proposed changes and the envisaged transitional arrangements.

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Salary Packaging – First Home Super Saver: Employer briefing

This article briefs employers on the First Home Super Saver Scheme.

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FBT – Ticket to ride!

If an employer is provided with tickets to an event and gives these to staff, will a FBT liability always arise?

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FBT – Car Parking Thresholds for 2017/18

The ATO has released the car parking threshold for the 2017/2018 FBT year.

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GST Q&A – GST and Recovering Land Tax from a Tenant

Can a landlord charge GST on land tax charged to the tenant?

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FBT Q&A – Benefits provided to unpaid volunteers

If a volunteer worker is in receipt of benefits, does a FBT liability arise?

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Salary Packaging Q&A – Salary sacrifice of Council gym membership for family members

Can the FBT exemption for use of an employer owned recreational facility extend to family members?

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FBT Q&A – Short term appointment in remote area: reimbursement of accommodation

Can the remote area housing exemptions/concessions apply where an employee is based in a remote area on a short term assignment?

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