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Member Q&A – Does the timing of the reimbursement for a section 58X ‘eligible work related item’ impact which FBT year applies to the benefit?

Question An employee purchased a portable electronic device in March 2021 (the prior FBT year). However, we did not reimburse...

FBT, Public, Salary Packaging

Can the car/motor vehicle ‘workhorse exemption’ apply where an employee lives away from home during the week?

The exemptions under sections 8(2) and 47(6) of the FBT Act apply where there is no private use of the...

ATO/General, FBT, Public

No April Fool’s Day joke! FBT car parking rules to change again – what does that mean for you?

In November 2019 the ATO issued a draft ruling TR 2019/D5 outlining an updated view of the application of the...

Key benefits of attending the 2022 FBT Roadshow

The end of the FBT year draws near! Each year, there are new developments to keep in mind when preparing...

ATO/General, FBT, Public

Employee COVID-19 testing expenses: Welcome tax relief confirmed

In our February 2022 TaxEd Update, we covered the tax issues related to employers providing or reimbursing costs related to...

ATO/General, FBT, Public

FBT and car parking: Be ready for 1 April 2022

We have previously focused on the Tax Office’s ruling TR 2021/2 (July 2021 Update and December 2021 Update) and particularly...

ATO/General, Councils, Payroll, Public

Are elected members and other officials of local governing bodies entitled to superannuation support?

In August 2021, the NSW Office of Local Government published draft guidelines for ‘audit, risk and improvement committees’ (ARIC’s) for...

Member Q&A – Meals provided at public event

Question We have a public event on our premises & provide light refreshments consisting of pizza, sandwiches, and non-alcoholic events....

ATO/General, FBT, Public

FBT implications of employee COVID testing costs

Editor’s note: The government has recently announced no FBT applies to COVID-19 testing. The Government announcement will be covered in...

Member Q&A – Should we pay an employee accommodation allowance in a remote area?

Question As part of the total remuneration package to an employee, we are looking to pay an accommodation allowance direct...

Charities, Eligibility, Public

Member Q&A – Is a PBI that is a DGR required to maintain a gift fund?

Question We are a public benevolent institution that is endorsed as a deductible gift recipient. Our constitution contains a clause...

ATO/General, Payroll, Public

SGC: Another one bites the dust – Contractor plumber found to be an employee

In recent years, there has been a steady flow of Court and Tribunal cases law dealing with whether a person...

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