Can the remote area housing exemptions/concessions apply where an employee is based in a remote area on a short term assignment?
We have recently received a few questions asking to confirm the GST applicable to supplies (other than goods) made by overseas suppliers. In this article we touch on the fundamental conditions that need to be met before such supplies are subject to GST.
GST ‘ GST-free child care: extension to certain childcare that is outside the ambit of s. 38-145 of the GST Act
This article draws attention to subordinate legislation which extends GST-free status to provision of certain child care that is not an approved child care service (within the meaning of s. 3 of the A New Tax System (Family Assistance) (Administration) Act 1999.
This article considers a recent Legislative Instrument which alleviates the need for purchasers acquiring certain assets from certain NFP entities either to make foreign resident withholding payments to the ATO in respect of the purchase or for those NFPs to make a variation application.
This article looks at a private binding ruling that considers whether a person was an employee for purposes of the superannuation guarantee legislation. The ruling applied the common law concept of ’employee’ and the additional statutory test in s. 12(3) of the Superannuation Guarantee (Administration) Act 1992.
If we encourage our staff to take on further higher education study, does this mean the course fees are ‘otherwise deductible’?
FBT Q&A ‘ Is there a fringe benefit liability for parking provided to employees who commute using motorcycles?
Certain car parking spaces are allocated to employees who commute using motorcycles – does this give rise to an FBT liability?