Eligibility ‘ Local Councils and Payroll Tax Exemption

A recent NSW case is a reminder for Local Councils to ensure payroll exemption is being appropriately claimed.

Read more

Eligibility ‘ When will the Employment Agent Rules not apply?

It is the generally understood position that employment agents are liable for payroll tax on workers procured for clients of the employment agency. A recent case shines a light on the employment agency rules and provides a favourable outcome for certain types of transactions.

Read more

Eligibility ‘ Is the Victorian Farmers Federation a Charity

In recent Tax Updates we have covered many Court and Tribunal decisions considering whether an organization is a ‘charity’ for payroll tax purposes. Recently the Victorian Farmers Federation failed in its attempts to be recognised as a charity. In this article we explore the decision.

Read more

Eligibility ‘ Public Benevolent Institutions ‘ the ACNC’s view

The ACNC has recently finalized its view of the circumstances in which an organisation is a public benevolent institution (PBI). This article looks at the ACNC’s conclusions.

Read more

FBT Q&A ‘ Light meals provided at a business meeting

Light meals and refreshments to staff are generally not considered to be the provision of entertainment.

Read more

FBT Q&A ‘ Property provided to retiring employee

What ‘payments made under an appropriation’ actually means and who is required to prove that this is the case.

Read more

Payroll Q&A ‘ Where a Councillor requests that amounts be paid to their Superannuation Fund should the amounts be shown as Reportable Employer Superannuation Contributions?

Where a Councillor requests that amounts be paid to their superannuation fund should the amounts be shown as Reportable Employer Superannuation Contributions?

Read more

GST Q&A ‘ Payments made under an appropriation

What ‘payments made under an appropriation’ actually means and who is required to prove that this is the case.

Read more

GST Q&A – Exempt vs Out of Scope

Can you please provide clarification as to the difference between what is considered out of scope and what is considered GST exempt?

Read more

FBT Q&A – Home to work travel post the John Holland case

In light of the John Holland case, where an employee lives interstate, or several hundred kilometres from their usual place of work, if the employer pays for airfares to transport the employee to the location of their usual place of work (and back again) will these airfare costs be considered otherwise deductible?

Read more

Page 12 of 90« First...1011121314...203040...Last »