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GST Q&A – No-ABN withholding rules: A supplier hasn’t quoted their ABN. Do we need to withhold from their payment?

Question: Our supplier has stated that they have been deemed ineligible to obtain a new ABN. They believe this is...

FBT Q&A – Living-away-from-home allowance (LAFHA) for employee posting overseas: Food and accommodation

Question Council is planning to have an employee posting overseas for six months. For the reasonable food component, if Council...

Payroll, Public

Payroll Q&A – Genuine redundancy payments made to employees over the age of 65

Answer The specific provisions regarding genuine redundancy payments (GRPs) provide that an employee must be dismissed before the day they...

ATO/General, Public

General – Should we apply for an ATO Class Ruling?

FBT, GST and other tax issues can be complex and can cause confusion about compliance requirements. We previously published an...

FBT Q&A – A list of salary-sacrifice benefits?

From an FBT and income tax perspective there is no restriction on the types, or amounts, of benefits that can...

FBT – Fringe Benefits Tax Compliance Cost Review

The Taxation Board of Review is conducting a review of costs of complying with FBT. As part of the review,...

Payroll, Public

Payroll – Definition of ‘ordinary time earnings’

‘Ordinary time earnings’ (OTE) is defined under s. 6(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA). OTE includes amounts...

FBT, Payroll, Public

Payroll Article – Changes to 2017/18 Payment Summary reporting requirements for Reportable Fringe Benefits

Changes to rules regarding eligibility measures for various Federal Government benefits/payments and income tests (effective 1 January and 1 July...

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...