FBT, Public
FBT Q&A – Are exempt ‘workhorse cars’ subject to the car parking fringe benefit rules?
Do we need to pay FBT on the ‘car parking’ of a utility truck designed to carry a load of...
Read more
FBT, Public
FBT – Overseas conferences: The apportionment conundrum!
Do you have staff attending conferences away from their usual place of residence? Attendance at overseas and interstate conferences raises...
Read more
FBT, Public
FBT Q&A – What are the FBT implications of benefits and outplacement services provided to former employees?
What are the FBT implications of benefits provided to former employees? This Q&A discusses some possible exemptions for employers that...
Read more
Payroll, Public
Payroll – Why do we need to disclose exemption from FBT under s. 57A on an employee’s payment summary form?
Payment summaries now require an employer to indicate whether they are exempt from FBT under s. 57A of the FBTAA....
Read more
Payroll, Public
Payroll – What to expect from the NSW Review of Payroll Tax Administration
The NSW Productivity Commission (the Commission) has presented its conclusions from its review of the administration of payroll tax (PRT)—Review...
Read more
Public, Salary Packaging
Salary Packaging Q&A – S. 58X exemption: Do we need a declaration that covers portable electronic devices?
Question We would like to provide an employee with a declaration that shows they satisfy the requirements of an exempt...
Read more
FBT, Public
FBT – Can a smart watch be exempt from FBT?
The ATO has considered whether a smart watch can be exempt from FBT in a recent private binding ruling (PBR)....
Read more
GST, Public
GST Q&A – No-ABN withholding rules: A supplier hasn’t quoted their ABN. Do we need to withhold from their payment?
Question: Our supplier has stated that they have been deemed ineligible to obtain a new ABN. They believe this is...
Read more
FBT, Public
FBT Q&A – Living-away-from-home allowance (LAFHA) for employee posting overseas: Food and accommodation
Question Council is planning to have an employee posting overseas for six months. For the reasonable food component, if Council...
Read more
Payroll, Public
Payroll Q&A – Genuine redundancy payments made to employees over the age of 65
Answer The specific provisions regarding genuine redundancy payments (GRPs) provide that an employee must be dismissed before the day they...
Read more
ATO/General, Public
General – Should we apply for an ATO Class Ruling?
FBT, GST and other tax issues can be complex and can cause confusion about compliance requirements. We previously published an...
Read more
FBT, Public
FBT Q&A – A list of salary-sacrifice benefits?
From an FBT and income tax perspective there is no restriction on the types, or amounts, of benefits that can...
Read more