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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...

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...