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ATO/General, Charities, Commercial, Public

Director Identification Numbers: Are your directors required to apply?

From November 2021, directors and alternate directors of certain organisations will need to apply for a director identification number (DIN)....

ATO/General, Eligibility, Public

Sporting clubs: Income tax exemption & new ATO draft ruling – anything changing?

Overview On 7 October 2021, the ATO issued draft ruling Taxation Ruling TR 2021/D6 Income tax: the games and sports...

Charities, Public

The Global Citizen Ltd ACNC PBI case – an update

Overview In our October 2021 TaxEd article we looked at a recent ACNC case regarding the meaning of ‘public benevolent...

FBT, Payroll, Public

Repayment of overpaid salary – can the minor benefit exemption apply?

It is not uncommon for an employee to be overpaid salary and subsequently enter into a repayment arrangement with their...

Charities, Eligibility, Public

Another case, another ‘broader’ view of what is a Public Benevolent Institution?

In a recent AAT case the Australian Charities and Not-for-Profits Commission (‘ACNC’) was unsuccessful in arguing that ‘Global Citizen Ltd’...

ATO/General, FBT, Public

Member Q&A – Employee internet upgrade costs, any FBT consequence?

Question In order to comply with COVID Public Health Orders , to allow employees to work from home, we incurred...

ATO/General, Eligibility, Payroll, Public

Employers: Are you ready for the new ‘stapling of super’ rules?

Under the current super choice rules, employers are required to offer eligible new employees a choice of superannuation fund in...

ATO/General, Charities, Councils, Public

Fuel tax credit over-claims? ATO flags monitoring marketing and use of GPS telematics technology products

As many TaxEd members are significant fuel tax credit claimants we take a look at a recent ATO announcement that...

GST and the margin scheme: Some recent observations

The majority of margin scheme transactions are relatively straightforward. However, various amendments to the margin scheme rules over the years...

ATO/General, Payroll, Public

How to treat ‘wrongful dismissal’ type employer/employee settlements

It is a fact of life that not all employment arrangements end amicably and sometimes this results in the employer...

ATO/General, Charities, Eligibility, Public

NFPs: Get ready for annual reporting of self-assessment of income tax exemption eligibility

In the June 2021 Tax Update (click here) we covered an announcement in the 2021-22 Federal Budget that will have...

Payroll, Public, Salary Packaging

Is it really an effective salary sacrifice arrangement?

The concept of ‘salary sacrifice’, or ‘salary packaging’, has been a part of modern remuneration arrangements for many years now....