Articles

Question As part of the total remuneration package to an employee, we are looking to pay an accommodation allowance direct to the employee. We are based in a remote area as is the accommodation which will be rented by the employee and become the employees usual place of residence/main residence. Will this allowance qualify as […]

Question We are a public benevolent institution that is endorsed as a deductible gift recipient. Our constitution contains a clause that requires us to maintain a gift fund to receive deductible gifts. We are looking to amend our constitution to remove the requirement to maintain a gift fund. Are we required to maintain a gift […]

In recent years, there has been a steady flow of Court and Tribunal cases law dealing with whether a person is an employee or independent contractor for the purposes of the Superannuation Guarantee (Administration) Act 1992 (‘SGAA’). The definition of employee for SGAA is wider than its ordinary meaning and includes workers contracted wholly or […]

We have previously covered recent changes to the ATO position regarding FBT and car parking fringe benefits – refer our July 2021 TaxEd article, “ATO finalises car parking fringe benefit ruling – what’s changed“? The inclusion of shopping centre car parks within the concept of what is a commercial car parking station will bring many […]

“Just when I thought I was out……they pull me back in!” – Godfather III. In our July 2021 Tax Update we advised that the ATO had appealed the Federal Court Decision in Virgin Australia Airlines Pty Ltd v FCT [2021] FCA 523. Virgin contracted with owners of car parks adjacent to the Sydney, Brisbane and Perth […]

Australian Charities and Not-for-profits Commission (‘ACNC’) registered charities are eligible for a number of tax concessions at both Federal, State and local government level. These concessions include income tax exemption, a FBT rebate, payroll tax and land tax exemptions etc. However, in order to qualify for, and maintain, ACNC charity registration, the applicant must be […]

Question Our organisation conducts a business activity in an entity for which we are required to pay payroll tax in Victoria. This business activity is conducted from our business premises in Victoria near the NSW border.  A number of our employees live in NSW. Some of these employees work from home two or three days […]

From November 2021, directors and alternate directors of certain organisations will need to apply for a director identification number (DIN). The DIN is part of a package of reforms introduced to address illegal phoenix activity. The DIN will require all directors to confirm their identity and will be a unique identifier for each person  who […]

Overview On 7 October 2021, the ATO issued draft ruling Taxation Ruling TR 2021/D6 Income tax: the games and sports exemption (‘the Draft Ruling’), which contains the Commissioner’s refreshed view on when an organisation will satisfy the requirements of the “games and sports exemption” (as set out in section 50-45 of the Income Tax Assessment […]

Overview In our October 2021 TaxEd article we looked at a recent ACNC case regarding the meaning of ‘public benevolent institution’ (‘PBI’) and whether ‘Global Citizen Ltd’ was a PBI. We opened that article with the caution “We will monitor whether the decision gets appealed but in the meantime let’s take a look at the […]