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...
Read more
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...
Read more
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...
Read more
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...
Read more
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...
Read more
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...
Read more
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...
Read more
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...
Read more
ATO/General, FBT, Payroll, Public, Salary Packaging
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...
Read more
FBT, Public, Salary Packaging
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)...
Read more
FBT, Public
Member Q&A – When can you apply the 1/3rd FBT base value reduction?
Question In getting ready for the 2021/22 FBT year we are just wanting to clarify our understanding around when is...
Read more
Charities, Eligibility, Public
Enhancing the transparency of income tax exemptions for certain NFPs by way of requirement to submit online annual self review forms
Currently, non-charitable not-for-profits (NFPs) can self-assess their eligibility for income tax exemptions and do not have to report to, or...
Read more