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