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Fuel Tax Credits – incidental travel on public roads

A council tractor travels on public roads between work sites – what are the implications for claiming Fuel Tax Credits?

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Something all persons applying tax laws should know about – Law Companion Guidelines

The ATO is issuing a new series of taxation rulings. This article considers the ATO’s draft statement explaining the purpose of these, the extent to which they may be relied upon, and the protection they afford. It concludes with some suggested adjustments for work practices.

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FBT – FBT 2015-16: The top 10 tips for getting your FBT right

As the FBT return lodgement deadline looms it is time for the often thankless but nevertheless significant task of preparing the FBT return. We provide some tips below that may assist and have provided plenty of helpful links to the ATO website.

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FBT – The distinction between a volunteer and an employee for FBT purposes

Are benefits provided to a caretaker residing on business premises subject to FBT?

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FBT – The taxi exemption and Uber

An employee decides to use Uber instead of a taxi – does it impact the Section 58Z FBT taxi travel exemption?

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Payroll – PAYGW Variations

The ATO has renewed PAYGW variations that provide nil PAYGW withholding is required for certain payments related to directors/office holders and indigenous artists who do not provide an ABN.

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FBT Q&A – Does the eligible seminar exclusion for meal entertainment apply where the 50-50 method to value meal entertainment is chosen?

Where an employee attends an ‘eligible seminar’ they may be provided with a ‘sit down’ meal at the end of the seminar that constitutes meal entertainment.

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FBT Q&A -Â- Will a waiver of overpaid salary always result in a debt waiver fringe benefit where the debt exceeds the minor benefit threshold?

Where an overpayment of salary is mistakenly made a subsequent waiver of the overpayment will usually result in a debt waiver fringe benefit occurring. However, this may not be the case where the debt is a bad debt or is considered uneconomical to recover.

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Payroll Q&A – Cents per KM reimbursements

Reimbursement of business travel above the ATO approved rate without any PAYW deduction.

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GST – Correcting GST Errors

Soon after the introduction of the GST regime the ATO issued a GST Fact Sheet titled ‘Correcting GST Mistakes’. While this publication was recently reissued as Correcting GST Errors it continues to provide a useful administrative tool for taxpayers.

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