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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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...
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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)...
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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...
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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...
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GST, Public
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...
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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...
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FBT, Public
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...
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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...
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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...
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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...
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