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Updated FBT rates and thresholds

As the 2023/24 FBT year commences it is always important to monitor changes to relevant rates and thresholds. Here are...

Commercial, Councils, GST, Public

GST, Infrastructure Charges and Developer Contributions

What are the GST implications (if any) of property allocated to a government entity by a commercial property developer? This...

FBT compliance record keeping simplifications

Four more proposed FBT compliance record keeping simplification measures have been announced. Here is our summary of what they are...

ATO/General, Payroll, Public

Super Guarantee rate increase to 11% effective 1 July 2023

Employers are reminded that the superannuation guarantee (SG) rate will increase from 10.5% to 11% as of 1 July 2023....

Member Q&A: Cost of a band at end of year function, 50/50 method

End of year functions with entertainment. Find out exactly what is covered under the 50-50 meal entertainment rule.

GST & Margin Scheme: Landcom Case (Full Federal Court decision)

Here is an update for the Landcom appeal case. Find out the details and implications here.

Member Q&A: FBT car exemption – modification of passenger cars

Our Fleet Department purchase passenger vehicles from a dealership, to be modified. The modified vehicle will have seating capacity for...

ATO updates: Electric vehicles and car parking ruling TR 2021/2

The ATO has released more detailed public guidance on the new electric vehicle FBT exemption and finalisation of TR 2021/21....

ATO/General, Public

Changes to work from home deductions for employees

During the pandemic many employees were mandated to work from home. Post pandemic most employers have continued to allow work...

ATO/General, Payroll, Public

Employees vs Contractors – Significant new guidance from the ATO

The Australian Taxation Office (ATO) has recently released draft guidance, TR 2022/D3 dealing with employee v contractor classification. This seeks...

The FBT exemption for electric vehicles – fully switched on

Legislation has received Royal Assent. Here are all the facts and what it means for Governments and NFPs.

GST Case: determining the ‘5-year rule’ and ‘passing on’

There are many curiosities within the GST law. Here is our summary of the '5-year rule' and 'passing on' following...

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