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Salary Packaging

Special Edition

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...

FBT Q&A – Expense payment fringe benefits: Returning input tax credits to employees

We provide expense payment fringe benefits to our employees. This, in part, involves returning input tax credits (ITCs) to the...

Payroll, Public

Payroll Q&A – Telecommunications allowance paid to councillors

Our councillors receive an annual telecommunications allowance that is paid fortnightly towards their telecommunications needs. How should this allowance be...

FBT Alert: Ride-sourcing travel services such as Uber may be subject to FBT

The ATO has recently confirmed their view that the FBT exemption for taxis only applies to vehicles that are licensed...

Fundraising events: Tax & GST treatment

We receive many queries about the income tax and GST implications of fundraising events, both from those hosting and those...

GST Q&A – GST on overseas transactions

Question We have two questions in relation to GST charged on transactions with overseas suppliers: Our council has recently received...