FBT – Changes to Adjusted Taxable Income

Employees in receipt of fringe benefits who also receive family assistance and certain other government payments may be affected by a proposed change to the ‘adjusted taxable income’ formula.

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FBT Q&A – Fringe benefits provided to deceased employee’s family.

Is FBT payable by an employer where the employer pays for the funeral expenses of a deceased employee?

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Salary Packaging – Superannuation is complex – no matter how easy the politicians claim it is

The constant changes to, and nuances of, the superannuation rules can present a challenge. This article discusses one case and alerts the reader to several other commonly encountered instances.

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Fuel Tax Credits – incidental travel on public roads

A council tractor travels on public roads between work sites – what are the implications for claiming Fuel Tax Credits?

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Something all persons applying tax laws should know about – Law Companion Guidelines

The ATO is issuing a new series of taxation rulings. This article considers the ATO’s draft statement explaining the purpose of these, the extent to which they may be relied upon, and the protection they afford. It concludes with some suggested adjustments for work practices.

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FBT – FBT 2015-16: The top 10 tips for getting your FBT right

As the FBT return lodgement deadline looms it is time for the often thankless but nevertheless significant task of preparing the FBT return. We provide some tips below that may assist and have provided plenty of helpful links to the ATO website.

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FBT – The distinction between a volunteer and an employee for FBT purposes

Are benefits provided to a caretaker residing on business premises subject to FBT?

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FBT – The taxi exemption and Uber

An employee decides to use Uber instead of a taxi – does it impact the Section 58Z FBT taxi travel exemption?

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Payroll – PAYGW Variations

The ATO has renewed PAYGW variations that provide nil PAYGW withholding is required for certain payments related to directors/office holders and indigenous artists who do not provide an ABN.

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