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 […]
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.
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.
This article briefs employers on the First Home Super Saver Scheme.
Can a landlord charge GST on land tax charged to the tenant?
Can the FBT exemption for use of an employer owned recreational facility extend to family members?
Can the remote area housing exemptions/concessions apply where an employee is based in a remote area on a short term assignment?