Articles

Filter by Category

Salary Packaging

Special Edition

Payroll, Public

Payroll Article ‘ Single Touch Payroll: July 2017 Update

Single Touch Payroll (STP) will apply to organisations with 20 or more employees (Substantial Employers), from 1 July 2018. Employers...

Public, Salary Packaging

Salary Packaging ‘ Safe Harbour for Sportsperson’s Image Payments

Last year, we drew attention to the Brisbane Bears Case. This decision dealt with payroll tax in the context of...

FBT Q&A ‘ Otherwise deductible for student amenities fee

Question Where a course of study has the relevant nexus to an employee’s income producing activities it will be considered...

FBT Q&A ‘ Provision of vehicle to two staff members

Question We provided a small car for two employees during the FBT year as follows: Employee 1 – From 1/4/16 to...

FBT Q&A ‘ Staff vouchers in excess of $300

Question We give Gift/Voucher cards to staff members where all of the following circumstances apply: We give a Gift/Voucher card...

Payroll, Public

Payroll Q&A ‘ What is the rate of withholding where a supplier fails to provide an ABN?

Question Effective 1 July 2017 what is the rate of withholding where a supplier fails to provide an ABN? Answer...

Public, Salary Packaging

Salary Packaging Q&A ‘ salary packaging income protection insurance

Question An employer is considering allowing employees to salary package income protection insurance – what tax issues arise? Answer We...

Public, Salary Packaging

Salary Packaging – Salary packaging of employee bus transport costs

Unless an employee is solely a ‘work from home’ employee, then travel to and from work is a necessity of...

Eligibility, Public

Eligibility ‘ Rating Categorisation: the Karimbla Case

The Sheahan J (NSW Land and Environment Court) has handed down the decision in Karimbla Properties v Council of the...

Eligibility, Public

Eligibility ‘ Federal Budget Implications for NFPs

The Federal Budget presented on 9 May 2017 contained several taxation-related matters that will impact on, or otherwise interest, NFPs....

Eligibility, Public

Eligibility ‘ Foreign Resident Capital Gains Withholding Tax: Implications of the Budget Proposals

Summary of Key Practical Points: Many transactions that are outside the ambit of Foreign Resident Capital Gains Withholding Tax (in...

Public, Salary Packaging

Salary Packaging ‘ First Home Super Saver: Employer briefing

Summary of Key Practical Points: In the near future, employers can expect employees to begin enquiring about making salary sacrifice...