FBT issues for an employer recognising the service provided by long term employees.
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.
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.
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.
This article discusses some aspects of the most recently published GST-States and Territories Industry Partnership Meeting Minutes.