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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...

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...

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