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FBT Q&A – Staff attendance at sponsorship dinners

Does FBT apply to a meal consumed and travel undertaken by staff who attend an event sponsored by their employer?...

ATO/General, Public

7 reasons to attend the 2020 FBT Roadshow this February

The end of the FBT year draws near! As always, in addition to the perennial issues like dealing with entertainment...

The FBT implications of end-of-year functions

Christmas employee functions will have varying degrees of lavishness. We look at some scenarios and assess their ‘Grinch’ risk. With...

GST Q&A – Provision of funding for Christmas functions

Is GST payable on funding provided by Council’s related DGR to meet the cost of a Christmas function hosted by...

FBT, GST, Public

GST and FBT – The tax consequences of gift giving

T’is the season for gifts – but are you also making a gift of GST or FBT to the Revenue?...

FBT Q&A – Dinner provided after all day training

Question We run a number of one or two day structured training courses for new recruits and existing staff wishing...

Payroll, Public

Payroll – Check you’re making the correct super contributions for your employees

There is a change to the way in which super guarantee contributions are calculated. Employers should review their calculation practices...

FBT Q&A – Relocation exemptions

In relation to employee relocation costs, what are the more common available heads of salary sacrifice? Question We have made...

FBT – Car parking fringe benefits – ATO restatement and expansion of the net

Heads up – the ATO has issued some revised material on car parking fringe benefits. Two recent ATO documents cause...

ATO/General, Public

Fuel Tax Credits: ATO amends public rulings

The ATO has recently made some amendments to Fuel Tax Credits public rulings, including reducing the FTC entitlements for buses...

Commercial, Public

Commercial – The legal demise of physical cash …?

Physical cash is dead (almost), crypto currency’s life is in jeopardy, long-live (traceable) digital cash! The Black Economy task force...

GST Q&A – GST on costs associated with land acquisitions

Question Under the Land Acquisition and Compensation Act 1986 (Vic), authorities acquiring land from land owners for a capital works...