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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...

ATO/General, FBT, Public

Employer-provided parking located near shopping centre car parks: Preparing for the new FBT car parking rules

We have previously covered recent changes to the ATO position regarding FBT and car parking fringe benefits – refer our...

Virgin Airlines & car parking: The odyssey continues

“Just when I thought I was out……they pull me back in!” – Godfather III. In our July 2021 Tax Update we...

Charities, Eligibility, Public

Angel Loop: A charitable purpose must be for the public benefit

Australian Charities and Not-for-profits Commission (‘ACNC’) registered charities are eligible for a number of tax concessions at both Federal, State...

Payroll, Public

Member Q&A – Employees working from interstate home

Question Our organisation conducts a business activity in an entity for which we are required to pay payroll tax in...