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GST Article – Vouchers

This article looks at how GST applies to vouchers, and highlights that not all vouchers are treated the same way under the GST provisions. In particular, it looks at vouchers issued to be redeemed for food and/or drink at events.

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Payroll Article – Changes to 2017/18 Payment Summary reporting requirements for Reportable Fringe Benefits

This article has some important practical points in relation to completion of 2017/18 PAYG Summaries.

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FBT Article – Third Party Car Parking Arrangements – FBT Consequences

This article sets out some avenues for thought in relation to employers assisting employees with car parking.

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Eligibility Article – Income Tax Exemption and ACNC registration – is there a choice?

Some entities fall into more than one category for income tax exemption. This article considers the situation in which an entity is a ‘charity’ and is also exempt on another basis. Is such an entity required to register with the ACNC in order to obtain exemption?

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Payroll Article – Various income tax-related rates updated from 1 July 2018

In relation to the FY 2018-19, the ATO has updated various withholding rates, the car expense ‘cents per Km rate’ and reasonable travel and overtime meal amounts.

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Payroll Article – Payroll tax changes following the 2018-19 State and Territory budgets

This article discusses the recent changes to payroll tax following the handing down of the 2018-19 state budgets. Even if one is exempt from payroll tax, it is important to be aware of these changes when negotiating supply contracts with a large labour component.

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