GST, Public
GST Q&A – GST on payments in lieu of infrastructure works
Does GST apply to payments that a developer makes to a Council in lieu of the developer being required to...
Read more
FBT, Public
FBT alert: Ride-sharing travel services
Relief from discrepancy in the FBT treatment of taxi travel and riding-sharing travel services is ‘in hand’. Long-standing readers of...
Read more
FBT, Public
FBT Q&A – Payment of employee annual public transportation pass
Does a fringe benefit arise where an employer pays for an employee’s annual Myki (public transportation) card on the basis...
Read more
Public, Salary Packaging
Salary Packaging – Structuring salary packaging arrangements: Dealing with luxury car adjustments
It is important to structure salary sacrificing arrangements to be beneficial to both the employer and employee. This often involves...
Read more
Payroll, Public
Payroll Q&A – Mayor and councillor allowances
Question Councillors receive an allowance which is determined by each council within limits set by the Victorian Government. Mayors and...
Read more
Eligibility, FBT, Public
Eligibility & FBT – Securing PBI status during an FBT year: Effect on FBT exemption cap
If an employer gains public benevolent institution (PBI) status during the FBT year, do employees become eligible to use the...
Read more
GST, Public
GST – Significant proposed changes to GST recovery: Recovering estimates and directors’ personal liability
Our featured article for the month covers two proposed legislative changes to the recovery of GST – these are significant...
Read more
FBT, Public
FBT Q&A – Expense payment fringe benefits: Returning input tax credits to employees
We provide expense payment fringe benefits to our employees. This, in part, involves returning input tax credits (ITCs) to the...
Read more
Payroll, Public
Payroll Q&A – Telecommunications allowance paid to councillors
Our councillors receive an annual telecommunications allowance that is paid fortnightly towards their telecommunications needs. How should this allowance be...
Read more
FBT, Public
FBT Alert: Ride-sourcing travel services such as Uber may be subject to FBT
The ATO has recently confirmed their view that the FBT exemption for taxis only applies to vehicles that are licensed...
Read more
GST, Public
GST Q&A – GST on overseas transactions
Question We have two questions in relation to GST charged on transactions with overseas suppliers: Our council has recently received...
Read more