GST ‘ GST and Council Rates

This article provides a summary of the analysis of why Council rates are not subject to GST. It also briefly explores the situation where it appears that some landlords impose GST on Council rates when invoicing tenants.

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FBT Q&A ‘ Short term hire car arrangement

What is the FBT liability when a hire car is provided to an employee?

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FBT Q&A ‘ Evening dinner to celebrate years of service

FBT issues for an employer recognising the service provided by long term employees.

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GST Q&A ‘ Tax Invoices and Staff Reimbursements

What are the rules relating to tax invoices where staff members are reimbursed?

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GST Q&A ‘ Supplier not GST Registered

GST implications where it is found that a supplier is not GST registered but has been issuing invoices stating they are GST-inclusive and GST credits have been claimed.

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Payroll ‘ WA says don’t delay – for prudence apply for (charitable) PRT exemptions straight away

This article considers the WA Court of Appeal’s recent decision on the time on which a charity’s payroll tax exemption takes effect. It considers the likely relevance of the decision to other State and Territory jurisdictions.

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Eligibility ‘ Structuring fundraising events and auctions held by DGRs so attendees can claim deductions

Many deductible gift recipients host fundraising events as a means of soliciting donations. If carefully structured, the attendees may be able to obtain the benefit of a deduction for part of their contribution if certain requirements, considered in this article, are met.

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FBT ‘ Home to work travel when on stand-by

Is home to work travel when on stand-by or on-call duty ‘otherwise deductible’ for the purposes of the operating cost method of valuing a car fringe benefit?

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GST ‘ Impact of Grants on the need for GST Registration

Recent ATO comments highlight the need to consider whether a grant may cause an entity that is not registered for GST to be obliged to register. The need for registration has implications both for the entity receiving the grant and the entity paying the grant.

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GST ‘ State and Territory GST Issues – Matters on the ATO’s Mind

This article discusses some aspects of the most recently published GST-States and Territories Industry Partnership Meeting Minutes.

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