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Salary Packaging

Special Edition

ATO/General, FBT, Public, Special Edition

Why should you attend the 2021 FBT Roadshow?

The end of the FBT year draws near! Each year, there are new developments to keep in mind when preparing...

Public, Salary Packaging

The importance of adequate and current substantiation of salary packaged expense reimbursements

What happens if an employee has not (and cannot) provide an employer with adequate and current substantiation of salary-packaged expense...

Payroll, Public

JobMaker hiring credit: What is it & how does it work?

What are the proposed details of the JobMaker Scheme? Can your organisation utilize the Scheme? Is a particular prospective employee...

Public, Salary Packaging

Can takeaway food be treated as ‘meal entertainment’?

For certain not-for-profit (‘NFP’) employers, there is, in addition to the standard $30,000 or $17,000 FBT exemption or rebate cap...

FBT Q&A – Headphones and headsets – portable electronic devices?

Question Following on from the recent Q&A titled ‘Reimbursement of ear pod headsets’ (September 2020 TaxEd Update) would you also...

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...