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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...

Eligibility, Public

Eligibility Q&A – Deductibility of optional payment made to a DGR simultaneously with a payment to attend a fundraising function.

Question: The enquirer is a government body that conducts an art gallery, the ABC Gallery, under the auspices of the...

GST Q&A – selling second-hand goods and tax invoices via auction

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