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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...

FBT – Road and bridge tolls – for whom does the FBT bell toll, employer or employee?

Where an employer pays/reimburses an employee’s road toll expenditure or allows the employee to use the employer’s electronic road toll...

FBT Q&A – Work related preventative health care: In-house massage

Is provision of an in-house therapeutic massage for all employees an exempt fringe benefit? Question We are considering providing in-house...

FBT, Payroll, Public

FBT and Payroll – Remote area tax concessions and payments

Heads up, there may be some changes to remote area tax concessions and payments. The Productivity Commission has suggested reforms....

GST Q&A – GST on payments in lieu of infrastructure works

Does GST apply to payments that a developer makes to a Council in lieu of the developer being required to...

FBT alert: Ride-sharing travel services

Relief from discrepancy in the FBT treatment of taxi travel and riding-sharing travel services is ‘in hand’. Long-standing readers of...

FBT Q&A – Payment of employee annual public transportation pass

Does a fringe benefit arise where an employer pays for an employee’s annual Myki (public transportation) card on the basis...

Public, Salary Packaging

Salary Packaging – Structuring salary packaging arrangements: Dealing with luxury car adjustments

It is important to structure salary sacrificing arrangements to be beneficial to both the employer and employee. This often involves...

Payroll, Public

Payroll Q&A – Mayor and councillor allowances

Question Councillors receive an allowance which is determined by each council within limits set by the Victorian Government. Mayors and...

Eligibility, FBT, Public

Eligibility & FBT – Securing PBI status during an FBT year: Effect on FBT exemption cap

If an employer gains public benevolent institution (PBI) status during the FBT year, do employees become eligible to use the...

GST – Significant proposed changes to GST recovery: Recovering estimates and directors’ personal liability

Our featured article for the month covers two proposed legislative changes to the recovery of GST – these are significant...