Michael Doran, Author at TaxEd | Page 4 of 13

Salary Packaging

Special Edition

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...

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...

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...

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...

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...

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...

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)...

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...

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...

GST – The GST gap: Key risk areas identified in the 2017-18 GST administration annual performance report

The GST gap, which is the difference between the amount of GST that should be paid and the actual amount...

Eligibility, FBT, GST, Payroll, Public, Salary Packaging

General Article – E-invoicing, not electronic invoicing – there is a difference

Money flows out under digital process such as Single Touch Payroll (STP) – what if money could flow in through...

FBT Q&A – Car transferred to employee as part of redundancy package

Question An employee was made redundant and as part of his redundancy package there was the transfer of ownership of a...

2 345 6