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Salary Packaging

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FBT, Payroll, Public, Salary Packaging

Stage 3 tax cuts: welcomed, but a sting in tail for salary packaging

Whilst the new proposed Stage 3 tax cuts will produce savings for most taxpayers, the changes will also have an...

How far can you go for GST exemption – are pontoons and waterways included?

A private pontoon is situated on council waterways leased to the resident. The resident claims that the ‘pontoon lease’ is...

Member Q&A: Volunteer reimbursements

What are the FBT implications of giving reimbursements to volunteers?

Imported second hand EVs and the FBT exemption

We are getting a lot of questions regarding the scope of the FBT exemption for electric vehicles (EVs). An interesting...

Member Q&A: Charging employee private vehicles at work

The rise of e-vehicles also raises the questions about what are the FBT implications (if any) of employees charging their...

Correcting GST Errors

On 26 September 2023 the latest legislative determination for correcting GST errors came into effect. This replaces the previously issued...

ATO threaten crackdown on ‘workhorse’ vehicles!

The ATO has recently stated their concerns with certain 'tradie' type vehicles. The concern is that such vehicles provided to...

Payroll, Public

Superannuation entitlements for audit and risk committee members

Confusion reigns regarding whether independent audit and risk committee members are entitled to superannuation in relation to remuneration received. This...

Living away from home: Regular and rotational requirement

What does "regular" and "rotational" mean according to the ATO? How will this affect FIFO/DIDO living away from home benefits...

Employee travel insurance policy cost – otherwise deductible?

Is an employee's travel insurance expense covered by the otherwise deductible rule? See our summary of the ATO's reasoning.

The Bechtel case: FIFO travel not otherwise deductible

The recent decision of the Bechtel case provide an opportunity for employers to review employee fly-in fly-out or rotational work...

GST and Reimbursement of Expenses

It is reasonably common for consultants and contractors providing services to seek reimbursement for costs, in addition to the charge...

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