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Salary Packaging

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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...

Payroll, Public

Payroll Q&A ‘ Where a Councillor requests that amounts be paid to their Superannuation Fund should the amounts be shown as Reportable Employer Superannuation Contributions?

Normally, amounts paid by a local government council to councillors are assessable to the councillor when received (notwithstanding an absence...

Payroll, Public

Payroll Q&A – Genuine redundancy and re-employment

Question: If a former employee (along with other employees) was made redundant in July 2016 due to an organisational restructure,...

Payroll, Public

Payroll Q&A ‘ How Will Employers Report Reportable Fringe Benefits Under the Single Touch Payroll (STP) Proposals?

Question: One of the advantages of the Single Touch Payroll (STP) initiative is for employers to do away with the...

FBT ‘ Simplified Approach for Calculating FBT for Fleet Cars

The operating cost method of calculating the FBT payable on a car fringe benefit requires more onerous paperwork to be...

FBT Q&A ‘ Non-Salary Packaged Entertainment of PBI Employers

Question: With the introduction of the $5,000 cap in regards to salary packaged meal entertainment and entertainment facility leasing expense...