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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...

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...