FBT, Payroll, Public
Changing payroll software and the timing of payroll processing requires an “advance’ to employees – any FBT risks?
Due to a change in your payroll system moving from “in advance” to “in arrears”, are there any FBT risks...
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ATO/General, Charities, Councils, GST, Public
GST and adjustments – getting back to basics
The GST law contains various rules. One of the Basic Rules deals with 'adjustment events'. In this article we look...
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ATO/General, FBT, Public, Salary Packaging
Electric Vehicles and the FBT Exemption – Five Common Mistakes Employers Make
The FBT exemption for eligible EVs can provide significant savings for employers, particularly income tax-exempt organisations. Here are five common...
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ATO/General, Charities, Commercial, Councils, FBT, Public, Salary Packaging
Section 58X changes effective 1 April 2027 – now law! A valuable FBT exemption available by salary packaging lost
A relatively low-profile amendment to the FBTAA will have a significant impact on salary packaging arrangements from 1 April 2027.
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Charities, Commercial, Councils, FBT, Public
Security provided at an employee’s home – subject to FBT?
We regularly read of scenarios where employees are provided with security at their home due to safety concerns related to...
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ATO/General, Charities, Commercial, Councils, FBT, Public, Salary Packaging
Is a Novated Lease Still the Right Choice?
Novated leasing has become an increasingly popular salary packaging option, particularly following the introduction of the FBT exemption for eligible...
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ATO/General, FBT, Public, Salary Packaging
The $1,000 standard deduction – FBT interaction
The Government introduced a $1,000 standard deduction for work-related expenses for Australian resident individuals who earn labour income. What does...
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FBT, Payroll, Public, Salary Packaging
Superannuation Guarantee opt out for high income earners
The Payday Super reforms changed how the maximum contribution base applies for super guarantee purposes. Under these rules, employers can...
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ATO/General, Charities, Commercial, Councils, FBT, Public, Salary Packaging
Proposed tightening of the ‘eligible work related items’ FBT exemption?
What is section 58X exemptions and how might the new changes affect it?
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ATO/General, FBT, Public, Salary Packaging
Operating Cost Method – importance of record keeping
How important is logbook records for FBT returns? The operating cost method vs the statutory formula method.
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ATO/General, Commercial, Councils, FBT, Public
Member Q&A: Elaborate dinner while on overnight work-related travel
Is a social dinner with conference attendees, but outside of conference parameters, still subject to FBT as meal entertainment?
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ATO/General, Charities, Commercial, Councils, FBT, Public, Salary Packaging
Working from home arrangements and tax deductibility – the bar has been raised!
The Full Federal Court has handed down its decision in FC of T v Hall, significantly clarifying—and narrowing—the scope of...
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