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2024/25 FBT car parking threshold announced

The ATO has recently announced the car parking threshold for 2024/25. The threshold is fundamental to determining whether an employer...

Member Q&A: How many years back will the ATO review FBT compliance?

If the ATO were to undertake a review of our FBT compliance, how many FBT years back would they go?...

Councils, GST, Public

Member Q&A: GST and Fees for Information

Councils are obliged to provide information to the public under Right to Information legislation. How, if at all, is GST...

Is a “Pay & Display” parking facility a FBT exposure?

What constitutes as a commercial car park? In this article we summarise the criteria needed to figure out exactly what...

Time Limits for claiming GST credits

The GST rules contain what is referred to as the 'four-year rule'. That is, the ATO generally has a four-year...

Member Q&A: What is the FBT treatment for a car navigation system?

As technology improves, so does the cost of maintaining it. Is the update of a car's satellite navigation system included...

When are GST credits restricted for Motor Vehicles?

Generally, when a GST-registered entity acquires a motor vehicle in Australia in the course of carrying on its enterprise, then...

Member Q&A: Dual purpose travel – how to treat the airfares?

When an employee travels for business but stays on for a holiday, how do you work out the FBT for...

FBT, Payroll, Public, Salary Packaging

Stage 3 tax cuts: welcomed, but a sting in tail for salary packaging

Whilst the new proposed Stage 3 tax cuts will produce savings for most taxpayers, the changes will also have an...

How far can you go for GST exemption – are pontoons and waterways included?

A private pontoon is situated on council waterways leased to the resident. The resident claims that the ‘pontoon lease’ is...

Member Q&A: Volunteer reimbursements

What are the FBT implications of giving reimbursements to volunteers?

Imported second hand EVs and the FBT exemption

We are getting a lot of questions regarding the scope of the FBT exemption for electric vehicles (EVs). An interesting...

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