A recent NSW case is a reminder for Local Councils to ensure payroll exemption is being appropriately claimed.
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.
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.
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.
Light meals and refreshments to staff are generally not considered to be the provision of entertainment.
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?
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?