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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....

ATO/General, Payroll, Public

Superannuation Guarantee Charge and remission of penalties – the state of play

Despite the best of intentions, employers will from time to time find that they have underpaid/late paid employee superannuation entitlements....

Charities, Eligibility, Public

Member Q&A: Can a local historical society secure Deductible Gift Recipient status?

Question We are a not-for-profit local historical society and the challenge of sourcing funding is never ending. Is it possible...

Charities, Commercial, Councils, FBT, Payroll, Public

Pooled cars and the Reportable Fringe Benefits exclusion

Pooled cars and the Reportable Fringe Benefits exclusion – when does it apply? One of more frequent Reportable Fringe Benefit...

Member Q&A – Are fines issued to members subject to GST?

Question Our organisation is a not-for-profit sports association that operates a league for member clubs. Where a member club has...

ATO/General, FBT, Public

Member Q&A – FBT travel and ongoing working from home arrangements

Question We are looking at the option of providing ongoing working from home (WFH) arrangements to our corporate staff based...

Charities, Eligibility, Public

Land tax exemption – When is a charity exempt from land tax?

Overview Landowners are generally liable to land tax where the total unimproved value of their landholdings exceeds the prescribed land...