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FBT – Application of kilometre limits in PCG 2018/3 in determining whether non-home to work private travel is minor, infrequent and irregular

How do the kilometre limits in PCG 2018/3 apply when determining whether non-home to work private travel is minor, infrequent...

GST Q&A – GST on payments to government bodies

Question Council has been invoiced by a State Government department for a capital works project Council is contributing to. Should...

Eligibility, Public

Eligibility – COVID-19 relief measures for NFPs

The COVID-19 pandemic has necessitated substantial stimulus and assistance packages and measures across all levels of the economy. This article...

Eligibility, Public

Eligibility – COVID-19 – Managing your charity operations

2019 Annual Information Statement To date, the Federal, State and Territory governments have introduced a range of economic measures in...

FBT – Government not to implement Productivity Commission’s recommendations on remote tax concessions

Attendees at TaxEd’s FBT seminars have been particularly interested in Productivity Commission’s findings and recommendations relating to the Zone Tax...

GST Q&A – GST on reimbursement for insurance excess claim

Council has reimbursed a claimant for an excess payment on a vehicle smash repair. What are the GST implications for...

FBT Q&A – Novated lease of an e-bike

Question We have recently had a number of staff enter into novated lease agreements for e-bikes. Given e-bikes are not...

FBT Q&A – Payment of employee legal fees

Are an employee’s legal fees which are reimbursed pursuant to a negotiated settlement in relation to termination of employment subject...

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

The ATO has released a draft ruling on car parking fringe benefits and a draft replacement chapter on car parking...

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...