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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...

ATO/General, Commercial, Public

Employee vs Contractor – A super win for the employer (for now!)

Recently, the Full Federal Court handed down its decision in another contractor vs employee case. The appeal judgement reaffirms the...

Payroll, Public

An update – Victorian payroll tax on non-government schools

Despite significant lobbying the legislation has now been passed by the Parliament, although a concession has been made to increase...

Councils, GST, Public

Finally, the question of whether Councils should pay GST on assets sales has been resolved

For a long time now a story has bobbled along about whether Local Councils should have to charge GST on...

ATO/General, Public

Victorian Budget’s surprise Payroll Tax increase for businesses and schools

The Victorian Government Budget announced some unexpected changes to the Victorian Payroll Tax. This article dissects those changes and analyses...

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