Council is running a community consultation survey to obtain public opinions on Council’s 5 year corporate plan. As an incentive to complete this survey, Council is considering offering a prize, either as a discount on property rates of $100 or a voucher at a local business of $100. Can you please confirm that there would […]
A staff member has a novated lease vehicle ending in July 2014. He is retiring prior to this date and would like to use his entitlements ($) at retirement date (Annual Leave & Long Service Leave) to pay out the residual on the novated lease contract.
This Determination sets out the weekly amounts the Commissioner considers reasonable under s 31G of the FBTAA for food and drink expenses incurred by employees receiving a living-away-from-home allowance (LAFHA) fringe benefit for the 2014-15 FBT year.
Is a shared car that is allocated to one driver but shared from time to time for the private use of another driver while the main driver is on leave (i.e. taking it home for 2 or 3 nights at a time a few times a year while the main driver is on leave) considered […]
Practical application of PAYG Witholding to employment termination and redundancy payments ‘ Case studies
We have set out below case studies reflective of the correct PAYG withholding application to be applied in given instances of termination of employment.
Question We are seeking clarification on car parking benefits, particularly around application of section <span data…
ATO ID 2014/18: Fringe Benefits Tax: Car expense – cost of map update of in-built satellite navigation system
All legislative references are to the Fringe Benefits Tax Assessment Act 1986 (FBTAA). This ATO ID considers whether the cost of a map update of an in-built satellite navigation system is a ‘car expense’ within the meaning in subs136(1).
Council currently receives a fee for collecting the Government’s Fire Levy through our local government rate notices – the levy is passed onto the State Government. This fee is not subject to GST. The State Government has modified the breadth of the Fire levy which has resulted in Council having to spend considerable time and […]