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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...

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....

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