Another ‘contractor’ entitled to superannuation

Over recent years, we have produced numerous articles dealing with situations involving whether a ‘contractor’ may be an ’employee’ and entitled to superannuation under superannuation guarantee (SG) rules. Two recent cases Dental Corporation Pty Ltd v Moffet [2020] FCAFC 118 (see September 2020 TaxEd Update) and MWWD v Commissioner of Taxation [2020] AATA 4169 (see … Read more

ATO announces novated lease data matching project

ATO announces data matching program on novated leases – employer implications? The ATO has advised it will be undertaking a data matching program with information sourced from novated lease providers in respect of the years 2018-19 to 2022-23. The ATO will source data from the following novated lease providers: Eclipx Group; LeasePlan; LeasePLUS; McMillan Shakespeare … Read more

Arrangements to access the FBT remote area housing exemption – what to watch out for

Non-arms length remote area housing arrangements? In 2020, in a three-part series (*links listed at the end of this article) we looked at the various remote area related housing concessions available under the Fringe Benefits Tax Assessment Act 1986 (‘FBT Act’). One of those concessions was the remote area housing exemption. The remote area housing … Read more

Member Q&A – Dealing with GST on gym memberships

Question Council owns and operates a number of pool and leisure facilities. We have a number of members that we categorize as rehabilitation members which provides them access to the swimming pools or the gyms depending on their needs. These are memberships where the person attends the facility as a result of medical needs for … Read more

Member Q&A – GST, Tax Invoices and RCTI issues on COVID program funding

Question As part of Council’s COVID Recovery Plan, Council is providing another round of the Community Support Fund (for food and essential items support, and COVID-related health programs). Council is calling for Expressions of Interest to provide urgent relief to the community by not-for-profit support organisations already running such programs. Council will enter into contracts … Read more