This article looks at recent case that is a timely reminder about new residential premises and other GST property transaction issues.
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.
Is the employer liable to pay GST on contributions that employees make towards other fringe benefits including for ‘exempt’ benefits?
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?
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 […]
On termination of employment, an employee will often have accrued entitlements paid to them. Can accrued RDO entitlements be salary sacrificed?
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.