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Salary Packaging

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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,...

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...