May 2020

Eligibility – JobKeeper: what’s changed?

JobKeeper continues to evolve. Employers need to be aware of the changes. The JobKeeper Payment (JKP) scheme has been a major focus of the Government, media, advisers, businesses/employers and employees since it was first announced on 30 March 2020. Under the JKP scheme, employers (including not-for-profit (NFP) entities and charities) who have suffered a prescribed […]

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Salary Packaging Q&A – Councillor access to salary packaging

Can a councillor salary package amounts otherwise due? Question Can a Councillor salary package amounts otherwise due from Council and instead receive use of a Council provided car (in a novated lease scenario)? Answer The simple answer is ‘yes”. However there are some important conditions that apply and it is useful to understand why salary

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Payroll Article – NSW Council Job Retention Allowance payment

NSW has set aside funds to support a Council Job Retention Allowance of $1,500 per fortnight to limit job losses in local government. Apart from its relevance to NSW councils, councils in other jurisdictions will be interested in this development as a possible impetus for similar action in their circumstances. It is expected that many

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Payroll – Working from home allowances vs reimbursement during COVID-19

What are the employment-related tax implications for employers and employees if an employer makes a once-off working from home allowance to an employee? What is the effect of making a reimbursement instead of an allowance? During COVID-19, many employees are required to work from home and incur working from home expenses. Some employers are providing

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GST – How to determine if something is regulatory in nature

When looking at the characterisation of exempt taxes, fees and charges, the GST provisions refer to supplies being regulatory in nature. How do you determine whether the provision of information, or thing being done, is regulatory in nature? When trying to determine whether a tax, fee or charge will be exempt from GST under Division

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