FBT, Public
FBT – Expansion of the taxi travel fringe benefit exemption
There has been a retrospective legislative change that includes ride-sourcing in the FBT exemption relating to taxi travel. Section 58Z...
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FBT, Public
FBT – Why don’t PBIs and other s. 57A employers pay FBT on non-salary packaged meal entertainment?
Being an employer within s. 57A of the Fringe Benefits legislation gives rise to an unexpected favourable outcome. One of...
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ATO/General, Eligibility, Public
Eligibility – The NSW Rural Fire Services Case – Donor expectations not met?
Electronic media reports of the recent NSW Supreme Court decision guiding the NSW Rural Fire Service & Brigades Donation Fund...
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FBT, Public
FBT – Reportable Fringe Benefits and the pooled or shared car exclusion
Certain FBT benefits in relation to pooled cars are excluded from an employee’s payment summary or income statement under STP....
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FBT, Public
FBT Q&A – Employee contributions towards meal entertainment
What is the FBT relevance of employee contributions towards meal entertainment? Question We are a tax-exempt body and do not...
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GST, Public
GST Credits for functions made available to the public
Entitlement to GST credits for entertainment expenditure is subject to the interplay of the FBT and income tax deduction provisions....
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FBT, Public
FBT Q&A – Payment of employee visa costs
Is reimbursement of a visa application cost subject to FBT? Question We have recently employed a new staff member and...
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ATO/General, Public
PODCAST: ATO COVID-19 support for NFPs
TaxEd Director Michael Doran recently hosted the mega-popular tax podcast Tax Yak – he had a chat with Jennifer Moltisanti...
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ATO/General, Payroll, Public
Payroll – COVID-19 frequently asked questions
The ATO has published guidance on some employer issues arising due COVID. The material includes assistance with questions relating to...
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Eligibility, Public
Eligibility – Some tips and traps for 30 June 2020
What actions need to be undertaken before the end of the financial year? What are the planning opportunities post the...
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FBT, Public
FBT year-end tips
Some readers will be working towards the FBT return COVID-19 lodgement deadline of 25 June 2020. A few FBT year...
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FBT, Public
FBT – Hire Cars: When is a car benefit not a car benefit?
Providing an employee with a hire car raises the questions of whether a benefit is provided and if so how...
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