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Eligibility, Public

Charities and the need to meet governance standards

In the 2020 Federal Budget, eagle-eyed charities and advisers may have noticed that the Federal Government has allocated $2.9 million...

Payroll, Public

Superannuation payments to independent contractors – The MWWD Case

In a previous article (see September 2020 TaxEd Update re Moffet case) we examined who is an employee for superannuation...

FBT – Remote area housing concessions (Part 3 of 3)

In this, our last article of a three-part series focusing on remote area housing concessions, we focus on some of...

FBT – Remote area housing concessions (Part 2 of 3)

In part one of this series published last month, we focused on some fundamental remote area concepts. In this second...

Member Q&A – Reimbursement of ear pod headsets

Question Many of our staff are on the road or work outdoors and they often use their mobile phones as...

Member Q&A – Providing printers to employees working from home: FBT considerations

Question With an increasing number of employees working from home we are considering providing a printer for use by the...

Payroll, Public, Salary Packaging

Member Q&A – Can child support payments be salary packaged?

Question Can an employee salary package child support payments? Answer The rules regarding salary packaging are set out in Taxation...

FBT – Remote area housing concessions – (Part 1 of 3)

It is stated in the ‘Productivity Commission 2020, Remote Area Tax Concessions and Payments, Study Report’ (Feb 2020), that remote...

GST – When is a pro forma invoice a Tax Invoice?

Does a pro forma invoice constitute a tax invoice? And if so, does a pro forma invoice allow an entity...

Eligibility, Public

The importance of good governance in your NFP to obtaining and retaining tax concessions

The ramifications of poor governance are regularly evidenced in the public domain and can lead to a loss of public...

Eligibility, Public

Member Q&A – NFP Membership fees converted to donations and tax considerations

Question We are a not-for-profit membership based organisation. As a result of COVID-19 we have not been able to deliver...

Member Q&A – A car in a workshop for extensive repairs – ‘available for private use’?

Question One of our staff members is provided with a car fringe benefit by way of novated lease. The staff...