As a result of the recent Uber Federal Court decision concerning what constituted ‘taxi travel’ for GST purposes, the ATO is reviewing its interpretation of what is considered a ‘taxi’ for FBT purposes.
Certain entities such as charities and DGR’s that run fund-raising events can choose to treat the event as input taxed for GST purposes. This article explores whether this choice is available to entities that operate a DGR fund, but are not themselves a charity or DGR entity.
Ruling on value of fringe benefits to be declared for payroll tax purposes updated (NSW)
Employees being reimbursed for up-front student contribution course fees. Otherwise deductible?
FBT Article – can the reimbursement of an employee’s mortgage payment constitute an exempt living away from home accommodation benefit?
If an employee who is temporarily relocated for work purposes chooses to buy an apartment in the region they have been relocated to as opposed to renting, can the reimbursement of their mortgage payment be exempted from FBT on the basis it is expenditure incurred in respect of living away from home accommodation?
A question and answer regarding FBT implications on the sale of a previously leased Council vehicle to an employee.
The ‘payload’ or ‘carrying capacity’ of a vehicle simply means the maximum load your vehicle can carry as specified by the manufacturer.