FBT, Public
FBT – Fringe Benefits Tax Compliance Cost Review
The Taxation Board of Review is conducting a review of costs of complying with FBT. As part of the review,...
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Payroll, Public
Payroll – Definition of ‘ordinary time earnings’
‘Ordinary time earnings’ (OTE) is defined under s. 6(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA). OTE includes amounts...
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FBT, Payroll, Public
Payroll Article – Changes to 2017/18 Payment Summary reporting requirements for Reportable Fringe Benefits
Changes to rules regarding eligibility measures for various Federal Government benefits/payments and income tests (effective 1 January and 1 July...
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Payroll, Public
Payroll Article – Payroll tax changes following the 2018-19 State and Territory budgets
With the release of the 2018-19 budgets for all Australian States and Territories, excluding South Australia, there have been several...
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GST, Public
GST Q&A – Providing non-residents with access to workspace/equipment in Australia
Question Our university often charges for lab space, use of equipment and consumables in one form or another for various...
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Payroll, Public
Payroll Article – Oops! Sorry, you were overpaid and we would like it back.
Consider the following scenario: An organisation has made an overpayment of salary/wages in FY 2017-18 in error. The organisation has...
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FBT, Public
FBT Article – Does a section 57A employer ever pay FBT on non-salary packaged meal entertainment it provides to employees?
Much effort goes into determining whether fringe benefits by way of meal entertainment are provided to employees. Meal entertainment is...
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FBT, Public
FBT Q&A – Gifts to long serving employees
Question Could you please confirm whether a gift worth $800 provided to a long serving employee is exempt from fringe...
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FBT, Public
FBT Article – Practical Compliance Guideline PCG 2017/D14, the detail
Under the FBT rules the use of certain eligible vehicles is an exempt benefit where the private use of those...
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FBT, Public
ATO Draft FBT Guideline – December 2017
Private use of motor vehicles can be an FBT nightmare for administration and record-keeping. It is a frequent source of...
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FBT, Public
FBT Article – ‘F’ for Festive Season means ‘F’ for FBT!
When it comes to entertainment type expenditures the rules for income tax-exempt employers are different to those faced by for-profit...
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FBT, Public
FBT Q&A ‘ Provision of Uniforms to Council Volunteers
Question We are a council and we have a register of volunteers who assist with various events held in the...
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