Articles

Councils are obliged to provide information to the public under Right to Information legislation. How, if at all, is GST applied to a Right to Information request for a local council? Find out here.

What constitutes as a commercial car park? In this article we summarise the criteria needed to figure out exactly what qualifies.

The GST rules contain what is referred to as the 'four-year rule'. That is, the ATO generally has a four-year time period in which to review a taxpayers Business Activity Statements (BAS). Find out what it means for your organisation.

As technology improves, so does the cost of maintaining it. Is the update of a car's satellite navigation system included as "maintenance costs" for FBT purposes?

Generally, when a GST-registered entity acquires a motor vehicle in Australia in the course of carrying on its enterprise, then it would generally be entitled to claim a GST credit. Are there exceptions? Here's what to consider.

When an employee travels for business but stays on for a holiday, how do you work out the FBT for air travel costs? Find out here with an example.

Whilst the new proposed Stage 3 tax cuts will produce savings for most taxpayers, the changes will also have an unconsidered, but significant, impact for salary packaging and employees of FBT exempt and rebatable employers. Find out how you and your employees might be impacted by the upcoming changes.

What are the FBT implication of reimbursing the cost of study for employees? Depends on the situation. Find out the details in this article.

A private pontoon is situated on council waterways leased to the resident. The resident claims that the ‘pontoon lease’ is part of the residential property and therefore should be GST free. Does the lease of the pontoon/waterway meet the criteria of being a residential lease (GST exempt) or Commercial (GST Inclusive)?

What are the FBT implications of giving reimbursements to volunteers?