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GST Q&A – Acquiring property without applying the margin scheme

What happens where the vendor wants to apply the margin scheme, but the purchaser doesn’t? Question We are a local...

Payroll, Public

Payroll – JobKeeper: The latest of many changes

The stream of JobKeeper changes continues – are you up to date with these? Over the last few newsletters,...

FBT Q&A – Reportable FBT in relation to motor vehicle benefit

Where a vehicle is used for full private use successively by different employees in an FBT year, does each employee...

FBT – Expansion of the taxi travel fringe benefit exemption

There has been a retrospective legislative change that includes ride-sourcing in the FBT exemption relating to taxi travel. Section 58Z...

FBT – Why don’t PBIs and other s. 57A employers pay FBT on non-salary packaged meal entertainment?

Being an employer within s. 57A of the Fringe Benefits legislation gives rise to an unexpected favourable outcome. One of...

ATO/General, Eligibility, Public

Eligibility – The NSW Rural Fire Services Case – Donor expectations not met?

Electronic media reports of the recent NSW Supreme Court decision guiding the NSW Rural Fire Service & Brigades Donation Fund...

FBT – Reportable Fringe Benefits and the pooled or shared car exclusion

Certain FBT benefits in relation to pooled cars are excluded from an employee’s payment summary or income statement under STP....

FBT Q&A – Employee contributions towards meal entertainment

What is the FBT relevance of employee contributions towards meal entertainment? Question We are a tax-exempt body and do not...

GST Credits for functions made available to the public

Entitlement to GST credits for entertainment expenditure is subject to the interplay of the FBT and income tax deduction provisions....

FBT Q&A – Payment of employee visa costs

Is reimbursement of a visa application cost subject to FBT? Question We have recently employed a new staff member and...

ATO/General, Public

PODCAST: ATO COVID-19 support for NFPs

TaxEd Director Michael Doran recently hosted the mega-popular tax podcast Tax Yak – he had a chat with Jennifer Moltisanti...

ATO/General, Payroll, Public

Payroll – COVID-19 frequently asked questions

The ATO has published guidance on some employer issues arising due COVID. The material includes assistance with questions relating to...