GST Q&A – supply or grant?

Question: Where repairs/maintenance work is undertaken for a NFP community grou…

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Payroll Q&A – Is ‘annual leave loading’ ‘ordinary times earnings’ for SGC purposes?

Question: An award provides that employees are entitled to a 17.5% annual leave loading. Is the 'annual leave loadin…

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GST: Online Bookings and Tax Invoices

We are often asked how to obtain a tax invoice when using a booking website. In this article, we will use the simple example of an Australian GS…

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GST: Valuation

On occasions, liability for GST will be affected by the value that the taxpayer ascribes to the asset that is supplied by the taxpayer. This is …

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GST: The Rio Tinto Services Case, remote housing for employees

Rio Tinto Services Ltd v <span data-scayt_word="FCT" data-scaytid="1…

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GST: The 4 year time limit on Input Tax Credits

The recent cases of <a href="https://www.austlii.edu.au/cgi-bin/sinodisp/au/cases/cth/AATA/2015/174.html?stem=0&synonyms=0&query=titl…

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FBT: Overseas Conferences & the otherwise deductible rule

Incidences of employees attending work-related conferences in an overseas or exotic location has increased substantially in recent years. <…

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FBT: Dual Cabs & Utes

The FBT Act allows an exemption for certain vehicles provided to employees where th…

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Payroll: Pooled cars and Reportable Fringe Benefits

A frequently raised issue is whether “pooled cars” are required to be shown as Reportable Fringe Benefits. We examine the…

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Eligibility: Protecting Sensitive Information

The Australian Charities and Not-for-Profit Commission (ACNC) has issued a <a href="https://…

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