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FBT Q&A ‘ Are closing odometer records still required to be kept when valuing car fringe benefit taxable values?

Where car fringe benefits are being provided to staff, is it still necessary to keep closing odometer records?

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GST Q&A ‘ Funding to community organisations

Whether the funding provided to a community organisation (such as a Neighborhood House) includes GST or not.  

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FBT ‘ Corporate bailment agreement; availability for private use

It is a requirement for a car fringe benefit to arise that the car be used for a private purpose or be available for the private use of the employee. This article considers circumstances in which this condition is not met.

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GST ‘ The Uber Decision and its implications

This article looks at the decision in Uber BV v FCT and the implications of that decision for users of Uber services.

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Eligibility ‘ Recent Developments at a Glance: February 2017

This article alerts you to some NFP sector- related developments over the past month. It deals with matters which have a more specialist nature or matters requiring only brief comment. There is material on accounting standards, Activity Statements, AUSkey, Fuel Tax, Fundraising etc.

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FBT Q&A ‘ Log book ‘purpose of journey’ description

Will the use of a detailed trip legend be acceptable for the purposes of completing a valid log book entry?

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FBT Q&A ‘ Pooled car: use of car by two or more employees

Will the use of a car by two or more employees always result in the car being classified as a pool car for FBT reporting purposes?

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FBT Q&A ‘ Are mayors and councillors employees for FBT purposes?

Are mayors and councillors employees for FBT purposes?

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FBT Q&A ‘ Whether the work of Councillors with home office and hot desk in Council Chambers is itinerant

Is the work of a councillor with a home office and a hot desk facility in the Council Chambers itinerant?

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FBT Q&A ‘ Council access to minor benefit exemption (s. 58P)

Clarification of a Council’s ability to access the s. 58P (minor benefit) FBT exemption.

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