FBT Q&A – FBT Â- Relocation transport for employee and family

Where an employee on a 457 visa has completed their current work assignment in Australia, is the payment of airfares for the employee and their family to return to their country of origin subject to FBT?

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GST Q&A – No ABN

Do I need to withhold if the ABN provided does not match the name on the invoice?

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Eligibility – Withholding Tax – Get a certificate and make it go away?

From 1 July 2016 purchasers of certain Australian assets will need to withhold and remit to the ATO part of the purchase price. This article looks at action which vendors (including NFPs) can take in order to avoid this occurring in some instances.

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Eligibility – Taxpayer Alert 2016/5 – Purported tax-exempt non-profit ‘foundations’ used to evade or avoid taxation obligations

used to evade or avoid taxation obligations The ATO is investigating the use of non-profit ‘foundations’ as vehicles to avoid or evade tax. This article outlines the scope of the ATO’s areas of interest, its line of enquiry and ATO action as set out in the Taxpayer Alert.

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Eligibility – ACNC Roundup – April 2016

This article looks at two charity sector interactions with politicians – the future of the ACNC and charities venturing into the electoral foray.

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Fuel Tax Credits – Potential Developments on Apportionment

We are expecting the ATO to shortly publish its updated views on acceptable apportionment methodologies for calculating relevant FTCs. Making a FTC claim and applying an appropriate apportionment methodology could substantially reduce costs.

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Payroll – NSW extends Payroll Tax exemption for local councils

Legislation has been introduced into NSW Parliament that will extend the PRT exemption available for wages paid by a ‘subsidiary’ of a local Council to entities that are wholly owned by more than one Council.

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Payroll – Reportable Super – what is reportable (Part 1)

TaxEd recently ran a superannuation seminar. One popular topic was reporting of superannuation payments in the employee’s payment summary at year end. This article outlines the position. It is published in several parts.

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GST – GST and Compulsory Land Acquisitions

While the general proposition that a compulsory acquisition of real property may not be a supply and therefore not subject to GST, care needs to be taken to understand the whole transaction.

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GST – Bad or Overdue Debts

The end of the financial year is always a good time for housekeeping, particularly for debts that may be bad or overdue. This articles looks at the GST rules that apply to bad debts written or to long overdue debts.

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