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FBT Q&A ‘ Application of s. 58X (provision of certain work related items) where supplemental warranty purchased

Question: For each of the following scenarios, can you please advise if FBT would be attracted: A Council pays for...

FBT Q&A ‘ Whether an insurance excess is included in a car expense calculation under s. 10

Question: In relation to Car Fringe Benefits where the taxable value is calculated under Section 10 of the Fringe Benefits...

FBT Q&A ‘ Salary Sacrifice for cost of skin checks

Question: We would like to know that staff can salary sacrifice the payment that they pay for skin checks? Answer:...

Payroll, Public

Payroll – Single Touch Payroll

Further to our articles Payroll – Single Touch Payroll and Payroll – the Advent of Single Touch Payroll in the...

FBT ‘ Prepayment of Novated Lease

As part of a salary sacrifice arrangement an employee will often enter into a novated lease arrangement with their employee...

GST ‘ Countertrade Transactions

In our November 2016 Tax Update we discussed the difficulties caused for GST compliance where consideration is provided in non-monetary...

Eligibility, Payroll, Public

Eligibility ‘ Local Councils and Payroll Tax Exemption

A recent case, Snowy Monaro Regional Council v Chief Commissioner of State Revenue [2017] NSWCATAD 14, a decision of the...

Eligibility, Public

Eligibility ‘ When will the Employment Agent Rules not apply?

A recent case UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852 examined what type of...

Eligibility, Public

Eligibility ‘ Is the Victorian Farmers Federation a Charity

A recent case, Victorian Farmers Federation v Commissioner of State Revenue [2017] VCAT 19 (the VFF) saw the membership based...

Eligibility, Public

Eligibility ‘ Public Benevolent Institutions ‘ the ACNC’s view

Public Benevolent Institutions (PBIs) are able to access significant Commonwealth tax concessions. One the requirements for access to the concessions...

FBT Q&A ‘ Light meals provided at a business meeting

Question: One of our business unit divisions has a quarterly staff meeting/seminar off premises. The seminar goes for 2 hours...

FBT Q&A ‘ Property provided to retiring employee

Question: A long serving employee is retiring and upon his departure we decided to provide him with ownership of their...