Articles

Filter by Category

Salary Packaging

Special Edition

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...

Councils, FBT, Public, Salary Packaging

FBT exemption for plug-in hybrid electric vehicles: the end is nigh so act now!

The exemption from FBT for plug-in hybrid cars ends from 1 April 2025. Steps to take to make the most...

Payroll, Public

Payroll tax and the Medical Industry – A U(ber) turn?

What are the implications of recent payroll tax cases for Governments and Not-for-profits? Are there refunds to be sought?

ATO/General, Charities, Public

ATO concession for NFPs with a problematic winding up clause

A concession from the ATO will allow organisations with an otherwise problematic winding up clause to comply to the new...

Member Q&A: FBT treatment of reimbursed relocation costs (or salary packaged)?

What are the implications of reimbursing an employee for relocation costs?

ATO/General, Charities, Public

Productivity Commission report: DGR system “complex and lacks coherent policy rationale”

The Productivity Commission conducted an inquiry into the DGR system, and published the 'Future Foundations for Giving' report on 18...

FBT, Public, Salary Packaging

E-scooters and e-skateboards – FBT exempt?

Are the provision of e-scooters or e-skateboards to employees by way of novated lease arrangements can be undertaken on an...

Member Q&A: “Workhorse” cars above the luxury car tax threshold

Are "workhorse" vehicles still exempt from FBT if they are above the luxury car tax threshold? Find out in our...

Commercial, Councils, GST, Public

No ABN Withholding

In this article we explore the issue of 'gross-up clauses' and how they work, including in a "No ABN withholdings"...

12 3