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GST: New Fuel Tax Credit Rates

Fuel tax credit rates are indexed bi-annually (generally 1 February and 1 August), in line with CPI. The rates applicable to fuel use…

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GST: GST treatment of waste management services supplied by NSW councils

The ATO issued a Class Ruling (<a href="https://law.ato.gov.au/atolaw/view.htm?docid=%22CLR%2…

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FBT: Work related items exemption extended for small business

The FBT exemption that applies to employers that provide employees with work-related portabl…

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Payroll: Unmasking Contractors

Do you have a contractor who is really an employee? Different tax obligations arise in relation to employees and contractors. You need to be vigilant in recognizing when a “contractor” is really an employee for tax purposes. This article discusses differentiating between contractors and employees.

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Payroll: Cents per KM Changes

The Government’s Budget proposal to simplify and modernize the methods for calculating car work expenses has progressed. What does this mean in practice?

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GST: Whether a Local Council is a State or a Territory?

A supply of land will be GST-free if the following three conditions are met: 1. the supply is made ‘by the Commonwealth, a State or a Territory’; 2. the supply is of ‘land on which there are no improvements’; and 3. the supply is either of a freehold interest in the land or a supply […]

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GST: 3rd Party Reporting

As covered in lasts months Update, the proposed 3rd party reporting measures for grants etc payable by Governments has moved a step closer to introduction with the introduction of an Exposure Draft outlining who must report what.

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FBT: A New Not-for-profit FBT calculator

Where has The PBI, HPC and rebatable employers calculator gone?

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Eligibility: Charities – limitations on advocating for legislative change

Charities will from time to time be faced with laws and governmental policies and practices which they view as inconsistent with (and possibly even a threat to) the achievement of their goals. This prompts a question as to the extent to which a body can engage in advocacy (eg promote or oppose change to a […]

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Eligibility: Pay-roll Tax Exemption for NFPs: are all wages exempt?

A very interesting Pay-roll Tax case was handed down in NSW in July 2015 The case shines the spotlight on when Pay-roll Tax exemption does not apply to all wages by an otherwise exempt NFP entity. This is an area where there have been considerable recent developments.

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