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Payroll, Public

Payroll Article – Payroll tax changes following the 2018-19 State and Territory budgets

With the release of the 2018-19 budgets for all Australian States and Territories, excluding South Australia, there have been several...

GST Q&A – Providing non-residents with access to workspace/equipment in Australia

Question Our university often charges for lab space, use of equipment and consumables in one form or another for various...

Payroll, Public

Payroll Article – Oops! Sorry, you were overpaid and we would like it back.

Consider the following scenario: An organisation has made an overpayment of salary/wages in FY 2017-18 in error. The organisation has...

FBT Article – Does a section 57A employer ever pay FBT on non-salary packaged meal entertainment it provides to employees?

Much effort goes into determining whether fringe benefits by way of meal entertainment are provided to employees. Meal entertainment is...

FBT Q&A – Gifts to long serving employees

Question Could you please confirm whether a gift worth $800 provided to a long serving employee is exempt from fringe...

FBT Article – Practical Compliance Guideline PCG 2017/D14, the detail

Under the FBT rules the use of certain eligible vehicles is an exempt benefit where the private use of those...

ATO Draft FBT Guideline – December 2017

Private use of motor vehicles can be an FBT nightmare for administration and record-keeping. It is a frequent source of...

FBT Article – ‘F’ for Festive Season means ‘F’ for FBT!

When it comes to entertainment type expenditures the rules for income tax-exempt employers are different to those faced by for-profit...

FBT Q&A ‘ Provision of Uniforms to Council Volunteers

Question We are a council and we have a register of volunteers who assist with various events held in the...

FBT Article ‘ Definition of ‘taxi’ for FBT purposes

The Uber decision In the UBER case, the Court had to consider whether ride-sourcing drivers were providing taxi travel for...

FBT Q&A – employee attending gala awards dinner

Question We are sending an employee on overnight travel to attend a business awards gala dinner. There is no conference...

FBT Article ‘ can the reimbursement of an employee’s mortgage payment constitute an exempt living away from home accommodation benefit?

It is very common in the modern workforce for employees to be temporarily stationed in a town or city that...