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GST ‘ A Reminder about New Residential Premises and Other GST and Property Transaction Issues

This article looks at recent case that is a timely reminder about new residential premises and other GST property transaction issues.

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FBT ‘ Simplified Approach for Calculating FBT for Fleet Cars

The operating cost (or log book) method is one of two methods an employer can utilise to calculate the FBT payable on a car fringe benefit they provide. This article looks at some simplifying relief for fleet owners that use the log book method.

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GST Q&A ‘ GST on Employee Contributions to Fringe Benefits

Is the employer liable to pay GST on contributions that employees make towards other fringe benefits including for ‘exempt’ benefits?

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FBT Q&A ‘ Non-Salary Packaged Entertainment of PBI Employers

With the new $5,000 cap for salary packaged entertainment, what impact do these rules have for a PBI employer on entertainment provided that is not part of a salary package?

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Eligibility ‘ The Commissioner’s Power to Modify Operation of a Tax Law – A New Source of Law

The legislative changes described in this article can potentially affect all our readers. It is not limited to subscribers to the eligibility module. Legislation to enable the Commissioner of Taxation to modify operation of a Tax Law has been introduced into Parliament. This article considers the scope of the proposed power, where to find the […]

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Salary Packaging ‘ Can RDO Entitlements Paid Out on Termination be Salary Sacrificed?

On termination of employment, an employee will often have accrued entitlements paid to them. Can accrued RDO entitlements be salary sacrificed?

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FBT ‘ Valuation of Housing Fringe Benefits

An employee may be provided with housing by their employer, and in some cases the living arrangement requires the employee to live on or near the employer’s premises. In these cases special valuation rules may apply.

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Payroll ‘ The Advent of Single Touch Payroll

Legislation providing for a single touch payroll (STP) reporting has been enacted. The Commissioner of Taxation has issued a consultation paper, and sought input, on administrative issues relating to application of STP reporting. This note looks at the elements of the legislation and the issues raised in the Commissioner’s consultation paper.

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Payroll ‘ Payroll Issues Update – October 2016

This article directs your attention to recent PAYG and Superannuation matters raised by the ATO.

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GST – GST and Council Rates

This article provides a summary of the analysis of why Council rates are not subject to GST. It also briefly explores the situation where it appears that some landlords impose GST on Council rates when invoicing tenants.

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