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FBT/Payroll Article – Employee v Volunteer – where is the line in the sand?

This article looks at the distinction volunteers and employees in the context of fringe benefits and payroll.

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GST Article – Payments for Seconded Employees

Payments of salary/wages to an employee are outside the scope for GST. But what happens where an employee is seconded to another employer, included where the entities are government departments?

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Payroll Article – ‘Public Fame’ and ‘Image’ licensing – a thing of the past?

This article considers the implications of the Government’s announcement in the May 2018 Federal Budget regarding the taxation of income for an individual’s fame or image. The topic will be especially relevant to elite level sporting clubs.

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Payroll Article – Oops! Sorry, you were overpaid and we would like it back.

Mistakes occur and, sadly, payroll sections are not immune from these. This article looks at one scenario in which an employee is overpaid and PAYG tax has already been remitted.

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GST Article – Ability to account for GST on the Cash Basis

This article outlines the recent controversy in which use of the cash basis by non-business entities and small business entities have moved out of virtual alignment. It notes some practical implications of this.

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GST Article – GST and Agency

There are specific GST implications for transactions involving agency. As is so often the case, to determine the GST treatment we first need to understand the specific facts and circumstances of the transaction entered into between the parties. This then also determines how the transaction needs to be accounted for accurately.

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