Articles

Filter by Category

Salary Packaging

Special Edition

ATO/General, Commercial, Councils, FBT, Public

WFH costs including car travel – when is home a place of work?

A recent income tax decision may have FBT implications for employers and employees affected by the COVID pandemic lock down...

Payroll, Public

Payroll Tax – UBER appeal decided in favour of NSW Revenue, the end of the road?

On 1 August 2025, the NSW Court of Appeal delivered it's decision in the NSW PRT case regarding whether any...

Councils, GST, Public

GST Treatment of Water and Sewerage Services

Generally, a supply of water and sewerage services are GST-free. However, the GST provisions relating to water and sewerage contain...

ATO/General, Charities, Public

Don’t Miss Out: Claim Your 2025 Franking Credits Refund!

Eligible NFP organisations are reminded to lodge their Franking Credits Refund Application to receive a cash refund for the franking credit...

GST Q&A regarding PayPal Fees

We recently received a Q&A about whether PayPal fees include GST. Here we set out our findings.

ATO/General, Charities, FBT, Public, Salary Packaging

Salary sacrifice of home purchase costs in a relocation scenario for a new employee

Is FBT payable on the payment/reimbursement of the incidental purchase costs of buying a house? How far does the relocation...

Charities, FBT, Payroll, Public

We are an income tax exempt ‘not-for-profit’ but are subject to Payroll Tax – do we include fringe benefits that relate to entertainment?

This articles explores whether entertainment fringe benefits provided by a NFP are subject to Payroll Tax.

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...

12 3