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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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...
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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...
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GST, Public
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...
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ATO/General, FBT, Public
ATO finalises car parking fringe benefit ruling – what’s changed?
On 16 June 2021, the Commissioner issued Taxation Ruling TR 2021/2 ‘Fringe benefits tax: car parking benefits’ (‘the Ruling’), setting...
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ATO/General, FBT, Public
The Virgin Airlines FBT and car parking case – appealed by ATO
In the May 2021 TaxEd Update, we discussed the implications of the recent Virgin Australia Airlines Pty Ltd v FCT...
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Eligibility, Payroll, Public
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...
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