FBT, Public
FBT Article ‘ Definition of ‘taxi’ for FBT purposes
The Uber decision In the UBER case, the Court had to consider whether ride-sourcing drivers were providing taxi travel for...
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FBT, Public
FBT Q&A – employee attending gala awards dinner
Question We are sending an employee on overnight travel to attend a business awards gala dinner. There is no conference...
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FBT, Public
FBT Article ‘ can the reimbursement of an employee’s mortgage payment constitute an exempt living away from home accommodation benefit?
It is very common in the modern workforce for employees to be temporarily stationed in a town or city that...
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FBT, Public
FBT Q&A ‘ vehicle sold to employee for residual value
Question We are wondering if there are any FBT implications on the sale of a previously leased Council vehicle to...
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FBT, Public
FBT Q&A ‘ What is meant by the term ‘payload’ of a vehicle?
Question We are looking for guidance as to what constitutes the ‘payload’ of a vehicle. We have been working off...
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Public, Salary Packaging
Salary Packaging Q&A ‘ Income protection and life insurance policy costs
Question Our organisation is planning to allow salary sacrifice for our employees in regards to their income protection insurance and...
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Payroll, Public
Payroll Q&A – Treatment of car allowance paid to employee re employer provided car
Question Our organisation pays a lump sum car allowance to certain employees in relation to cars provided by the employer...
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Public, Salary Packaging
Salary Packaging Article ‘ Superannuation guarantee salary sacrifice integrity measures introduced to protect employee entitlements
Superannuation guarantee salary sacrifice integrity measures have now been tabled by the Federal Government by way of an Exposure Draft....
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Public, Salary Packaging
Salary Packaging Article ‘ Developments in STP and SGC
STP Update In last month’s newsletter we provided an update on Single Touch Payroll (STP), highlighting progress towards the implementation...
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Eligibility, Public
Eligibility Article – Yet again, another case of an organisation unsuccessfully seeking payroll tax exemption as a charity
The recent case of South Australian Chamber of Commerce & Industry Incorporated v Commissioner of State Taxation  (2017) SASC 127...
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FBT, Public
FBT Article ‘ reimbursement/payment of staff ‘working with children check’ costs
The ‘working with children check’ (check) assists in protecting children from sexual or physical harm by ensuring that people who...
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FBT, Public
FBT Q&A ‘ Contribution towards employer FBT liability
Question We have an employee provided with a car fringe benefit by way of a novated lease who chose not...
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