Salary Packaging – Salary packaging of employee bus transport costs

Many employees catch public transport to work by way of train, tram (Melbournians) or bus. Home to work travel is private but is there any advantage in an employee salary packaging their public transport costs?

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Eligibility – Rating Categorisation: the Karimbla Case

NSW local authorities can expect renewed pressure from residential developers seeking to recover rates levied under a business rating categorisation of their residential projects during the construction phase. This article considers the decision in the Karimbla Case, that was handed down on 26 June 2017.

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Payroll – A reminder about Reportable Superannuation Contributions

With Payment Summary reporting obligations fast approaching, we set out below a reminder of the key rules regarding when (and why) superannuation contributions may need to be shown as Reportable Superannuation Contributions on employee payment summaries.

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Payroll – Can cars provided under novated lease financing arrangements be excluded fringe benefits for FBT reporting purpose?

Where an employee is provided with a car as part of their salary package, and the car is provided by way of novated lease arrangement, can the car be provided to another employee for private use at the employer’s direction so as to be a ‘pooled’ car?

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Salary Packaging – The Commissioner’s view of meal and travel allowances for 2017-18

This article considers some taxation implications of certain allowances for meal and travel expenses paid to employees. In particular, it looks at the ATO’s recently issued tax determination of reasonable amounts for 2017-18 in relation to such allowances.

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Eligibility – Industry Ombudsman – an industry regulator or charitable?

The Victorian Supreme Court was recently asked to consider whether the Telecommunications Industry Ombudsman could be considered a charity for Victorian Pay-roll Tax purposes. The case continues a string of recent decisions analysing where the boundary of the concept of charitable activities lies.

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Eligibility – Victorian Payroll Tax changes for Regional Employers

Recently announced changes to Victorian Payroll tax provide direct payroll tax savings for certain ‘regional employers’. This type of concession (which is being increasingly offered across Australian States and Territories), however, also provide indirect benefits for customers of those businesses. These benefits should be considered when negotiating supply contracts with such businesses, particularly where labour […]

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FBT – When are deductions allowed for employees’ travel expenses?

The John Holland Case concerning fly-in fly-out workers resulted in a great victory for the taxpayer in allowing the ‘otherwise deductible rule’ to apply to travel from the airport to the work location of certain fly-in fly-out workers. The significance of the caseis not limited to a specific industry and has wider application. This article […]

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GST Q&A – What items are included in calculating GST turnover?

Considerations in calculating GST turnover for councils.

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Salary Packaging Q&A – Salary sacrifice of remote area accommodation contribution

An employee wishes to salary sacrifice their remote area accommodation contribution that we provide to him.                

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