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ATO/General, FBT, Public

Member Q&A: Provision of free flu vaccination to employees

Does the provision of free flu vaccinations program attract FBT?

Councils, FBT, Public

FBT and car parking – a further update

Following the decision in Toowoomba Regional Council v Commissioner of Taxation, the ATO has appealed to the Full Federal Court...

Councils, FBT, Public

Member Q&A: Use of employer charging station to charge private electric vehicle

As ownership of EVs continue to grow, what are the consequences charging private electric vehicles at a charging station supplied...

Councils, FBT, Public

FBT and car parking – here we go again

The recent case Toowoomba Regional Council v FCT challenges the current ATO guidance causing uncertainty for employers who provide car...

ATO/General, Councils, GST, Public

GST and fees charged relating to burial rights

We recently received a question on whether GST applies to an Ashes Scattering Fee. Not only was the question timely...

Charities, Councils, FBT, Public, Salary Packaging

Plug-in hydrid electric vehicles and the transitional rule that extends FBT exemption – is it clear cut?

EVs are in for a change post 1 April 2025. Here are the details about what's to come.

ATO/General, Councils, GST, Public

GST and Capital Works Contribution

We regularly receive questions about whether amounts received (grants, etc) will be subject to GST. In this article we refer...

ATO/General, FBT, Public, Salary Packaging

ZLEV vehicle subscription novation arrangements

ZLEV vehicles provided to employees pursuant to an electric vehicle subscription agreement can constitute an exempt car fringe benefit. Here's...

ZLEV novated leasing arrangements and bundling home charging station costs – OK?

Some welcomed guidance about the ZLEV exemption. This article explores how a recent ATO private ruling answers some key questions.

ATO/General, Charities, Eligibility, Public

What are the consequences of not having lodged a self-assessing income tax exemption annual review by 31 October?

An NFP income tax exempt organisation has failed to lodge their annual self-assessment review. Find out what they should do...

Councils, FBT, Public

Member Q&A: Use of electricity home charging rate other than ATO issued rate

Is there a consequence of charging an alternative cents per km travelled rate than the ATO official rate? What are...

GST and Countertrade/Barter Transactions

The ATO issued PCG 2016/18 to provide guidance to entities that enter into barter transactions. We recently received some GST...

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