FBT Article – Definition of ‘taxi’ for FBT purposes

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.

Read more

GST Article – GST Concessions for Fundraising Events

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.

Read more

Payroll article – Value of fringe benefits for NSW PRT purposes

Ruling on value of fringe benefits to be declared for payroll tax purposes updated (NSW)

Read more

FBT Q&A – employee attending gala awards dinner

Employees are sometimes sent by their employer to attend a gala dinner awards night – does this result in the provision of meal entertainment?

Read more

FBT Q&A Reimbursement of up-front student contribution course fees

Employees being reimbursed for up-front student contribution course fees. Otherwise deductible?

Read more

GST Q&A – Disbursements

Council has received a tax invoice from a planner for fees for representing Council at VCAT.  Should GST be included?

Read more

GST Q&A – Silent Auctions

Is there GST on monies raised from a silent auction?

Read more

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?

Read more

FBT Q&A – vehicle sold to employee for residual value

A question and answer regarding FBT implications on the sale of a previously leased Council vehicle to an employee.

Read more

FBT Q&A – What is meant by the term ‘payload’ of a vehicle?

The ‘payload’ or ‘carrying capacity’ of a vehicle simply means the maximum load your vehicle can carry as specified by the manufacturer.

Read more

Page 1 of 8812345...102030...Last »