ATO/General, FBT, Public
The FBT car parking rules may be changing …. again!!
We issued a TaxEd Special Edition on 1 April 2022 (see here) drawing attention to the fact the car parking...
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ATO/General, FBT, Public
Employee COVID-19 testing expenses: Welcome tax relief confirmed
In our February 2022 TaxEd Update, we covered the tax issues related to employers providing or reimbursing costs related to...
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ATO/General, FBT, Public
FBT and car parking: Be ready for 1 April 2022
We have previously focused on the Tax Office’s ruling TR 2021/2Â (July 2021 Update and December 2021 Update) and particularly...
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Charities, Eligibility, Public
Member Q&A – Is a PBI that is a DGR required to maintain a gift fund?
Question We are a public benevolent institution that is endorsed as a deductible gift recipient. Our constitution contains a clause...
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ATO/General, FBT, Public
Employer-provided parking located near shopping centre car parks: Preparing for the new FBT car parking rules
We have previously covered recent changes to the ATO position regarding FBT and car parking fringe benefits – refer our...
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Payroll, Public
Member Q&A – Employees working from interstate home
Question Our organisation conducts a business activity in an entity for which we are required to pay payroll tax in...
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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...
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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...
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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’...
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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...
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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...
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