FBT Q&A ‘ Does the hiring of a marquee constitute an entertainment facility leasing expense?

Sometimes  an employer will have an off-site function at a park or nearby gardens and will hire a marquee with a pop-up bar facility. Is the marquee an entertainment facility leasing expense?

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Salary Packaging Q&A ‘ employee contributions towards a car fringe benefit

After tax employee contributions can be made via direct payment to the employer or by way of direct payment to third party suppliers by the employee for car expenses. This question looks at the nature of employee contributions.

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Payroll Q&A ‘ Is a payment in lieu of notice required to be included as ordinary times earnings for SGC purposes.

Is a payment in lieu of notice required to be included as ordinary times earnings for SGC purposes.

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Payroll Q&A ‘ Payments to an employer in relation to director fees’ subject to PAYGW?

Under an agreement with a 3rd party and a person’s employer, the person is able to act as a director of the 3rd party entity. Directors fees are paid to the employer – does PAYGW apply?

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GST Q&A ‘ Funding to upgrade club facilities

We look at a question involving GST and funding situations between Councils and sports clubs.

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Eligibility ‘ Towards a one-stop charity shop

Do you find it frustrating to have repeatedly to establish your organisation’s charity credentials? This article looks at behind the scenes agitation to develop a one-stop charity decision-making process.

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FBT ‘ Do you need HELP with employee course fee reimbursements?

HELP fee assistance is available for many courses of study and where an employee is undertaking a course of study with the relevant nexus to their income earning activity reimbursement of HELP funded course fees is often sought.

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Payroll ‘ PRT and Workers Compensation impact of ATO cents per km car allowances changes

With the 2016/17 PRT and Workers Compensation year having started, the ATO changes made effective 1 July 2015 to cents per KM business travel will impact PRT and might impact Workers Compensation. Do you need to make any changes to internal processes?

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GST ‘ Changing to monthly tax periods if in GST refundable position

GST registered organisations occasionally go through periods of significantly increased expenditure (e.g. construction of new buildings). This article canvases a potential response.

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GST ‘ Insurance proceeds

The GST regime contains special rules for insurance – particularly with regard to insurance proceeds received on settlement of an insurance claim. This article provides a basic summary of the key GST rules.

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