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GST Article ‘ GST-free adult and community education providers

The ATO has provided a reminder regarding when an adult and community education course may not attract GST-free status.

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Eligibility Article ‘ Accounting issues faced by Charities and NFPS

With an estimated 600,000 NFPs operating in Australia and some 60,000 ACNC registered charities a recent Australian Accounting Standards Board research report into the Financial Reporting Requirements Applicable to Charities identified some concerning issues.

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FBT Article ‘ Definition of ‘taxi’ for FBT purposes

As a result of the recent Uber Federal Court decision concerning what constituted ‘taxi travel’ for GST purposes, the ATO is reviewing its interpretation of what is considered a ‘taxi’ for FBT purposes.

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GST Article ‘ GST Concessions for Fundraising Events

Certain entities such as charities and DGR’s that run fund-raising events can choose to treat the event as input taxed for GST purposes. This article explores whether this choice is available to entities that operate a DGR fund, but are not themselves a charity or DGR entity.

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Payroll article – Value of fringe benefits for NSW PRT purposes

Ruling on value of fringe benefits to be declared for payroll tax purposes updated (NSW)

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