GST Q&A – Consultation Survey & Prizes

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 […]

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GST and Loyalty Programs

With the recent growth in so-called “loyalty programs”, it might be worth considering the GST implications associated with the earning and redeeming of points. This article will look at the various stages in the cycle to see how GST applies at each level.

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Salary Packaging Q&A – Novated Lease at Retirement

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.

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2014-15 reasonable food and drink amounts for LAFHA recipients – Taxation Determination TD 2014/9

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.

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Payroll Q&A – Minor & infrequent use of a shared car

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 […]

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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.

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FBT Q&A – Car Parking Benefits (Section 39A (c) of the FBTAA)

Question We are seeking clarification on car parking benefits, particularly around application of section <span data…

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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).

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GST Q&A – Auspice Organisation & GST

The grant being paid is for a group who are not incorporated or registered for GST. They have applied to the Community Grants program using an auspice organisation.

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GST Q&A – Complexity regarding Fire Levy Re-imbursement

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 […]

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