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FBT Q&A ‘ vehicle sold to employee for residual value

Question We are wondering if there are any FBT implications on the sale of a previously leased Council vehicle to...

FBT Q&A ‘ What is meant by the term ‘payload’ of a vehicle?

Question We are looking for guidance as to what constitutes the ‘payload’ of a vehicle. We have been working off...

Public, Salary Packaging

Salary Packaging Q&A ‘ Income protection and life insurance policy costs

Question Our organisation is planning to allow salary sacrifice for our employees in regards to their income protection insurance and...

Payroll, Public

Payroll Q&A – Treatment of car allowance paid to employee re employer provided car

Question Our organisation pays a lump sum car allowance to certain employees in relation to cars provided by the employer...

Public, Salary Packaging

Salary Packaging Article ‘ Superannuation guarantee salary sacrifice integrity measures introduced to protect employee entitlements

Superannuation guarantee salary sacrifice integrity measures have now been tabled by the Federal Government by way of an Exposure Draft....

Public, Salary Packaging

Salary Packaging Article ‘ Developments in STP and SGC

STP Update In last month’s newsletter we provided an update on Single Touch Payroll (STP), highlighting progress towards the implementation...

Eligibility, Public

Eligibility Article – Yet again, another case of an organisation unsuccessfully seeking payroll tax exemption as a charity

The recent case of South Australian Chamber of Commerce & Industry Incorporated v Commissioner of State Taxation (2017) SASC 127...

FBT Article ‘ reimbursement/payment of staff ‘working with children check’ costs

The ‘working with children check’ (check) assists in protecting children from sexual or physical harm by ensuring that people who...

FBT Q&A ‘ Contribution towards employer FBT liability

Question We have an employee provided with a car fringe benefit by way of a novated lease who chose not...

FBT Q&A ‘ software provided to employee

Question I have a query in relation to computer software that is provided to employees to perform their employment duties....

FBT Article ‘ Commissioners draft travel ruling: Part I

TR 2017/D6 – Deductibility of employees’ travel expenses (Part I) On 28 June 2017, the Commissioner issued TR 2017/D6 entitled...

FBT Article ‘ Commissioners draft travel ruling: Part II

TR 2017/D6 – Deductibility of employees’ travel expenses (Part II) In this second part of our discussion of TR 2017/D6,...