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ATO/General, Payroll, Public

Superannuation Guarantee Charge and remission of penalties – the state of play

Despite the best of intentions, employers will from time to time find that they have underpaid/late paid employee superannuation entitlements....

Charities, Eligibility, Public

Member Q&A: Can a local historical society secure Deductible Gift Recipient status?

Question We are a not-for-profit local historical society and the challenge of sourcing funding is never ending. Is it possible...

Charities, Commercial, Councils, FBT, Payroll, Public

Pooled cars and the Reportable Fringe Benefits exclusion

Pooled cars and the Reportable Fringe Benefits exclusion – when does it apply? One of more frequent Reportable Fringe Benefit...

Member Q&A – Are fines issued to members subject to GST?

Question Our organisation is a not-for-profit sports association that operates a league for member clubs. Where a member club has...

ATO/General, FBT, Public

Member Q&A – FBT travel and ongoing working from home arrangements

Question We are looking at the option of providing ongoing working from home (WFH) arrangements to our corporate staff based...

Charities, Eligibility, Public

Land tax exemption – When is a charity exempt from land tax?

Overview Landowners are generally liable to land tax where the total unimproved value of their landholdings exceeds the prescribed land...

ATO/General, FBT, Public

ATO finalises car parking fringe benefit ruling – what’s changed?

On 16 June 2021, the Commissioner issued Taxation Ruling TR 2021/2 ‘Fringe benefits tax: car parking benefits’ (‘the Ruling’), setting...

ATO/General, FBT, Public

The Virgin Airlines FBT and car parking case – appealed by ATO

In the May 2021 TaxEd Update, we discussed the implications of the recent Virgin Australia Airlines Pty Ltd v FCT...

Eligibility, Payroll, Public

Another ‘contractor’ entitled to superannuation

Over recent years, we have produced numerous articles dealing with situations involving whether a ‘contractor’ may be an ’employee’ and...

ATO/General, FBT, Payroll, Public, Salary Packaging

ATO announces novated lease data matching project

ATO announces data matching program on novated leases – employer implications? The ATO has advised it will be undertaking a...

FBT, Public, Salary Packaging

Arrangements to access the FBT remote area housing exemption – what to watch out for

Non-arms length remote area housing arrangements? In 2020, in a three-part series (*links listed at the end of this article)...

Member Q&A – When can you apply the 1/3rd FBT base value reduction?

Question In getting ready for the 2021/22 FBT year we are just wanting to clarify our understanding around when is...