Salary Packaging ‘ Safe Harbour for Sportsperson’s Image Payments

The ATO has issued a draft Practical Compliance Guideline on the extent to which it accepts that payments for use of sportspersons images can be made to third parties without the ATO taking issue. This article looks at the ATO’s proposed position.

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FBT Q&A ‘ Otherwise deductible for student amenities fee

What FBT risks arise for an employer paying the student amenity fee for an employee?

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FBT Q&A ‘ Provision of vehicle to two staff members

When does the provision of a car to two staff members qualify for the FBT reporting exemption?

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FBT Q&A ‘ Staff vouchers in excess of $300

Can the minor benefit rule be applied to the provisions of ad hoc gift vouchers to staff even where the value of the voucher exceeds the minor benefit threshold of $300?

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GST Q&A – GST on Grants received from other Government Bodies

Application of GST to grants received from other Government Bodies.

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GST Q&A – GST and Employee Social Clubs

An employee social club is approaching turnover of $150,000 per annum – what GST issues arise?

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Payroll Q&A ‘ What is the rate of withholding where a supplier fails to provide an ABN?

Effective 1 July 2017, what is the rate of withholding where a suppliers fails to provide an ABN?

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Salary Packaging Q&A ‘ salary packaging income protection insurance

An employer is considering allowing employees to salary package income protection insurance – what tax issues arise?

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Salary Packaging – Salary packaging of employee bus transport costs

Many employees catch public transport to work by way of train, tram (Melbournians) or bus. Home to work travel is private but is there any advantage in an employee salary packaging their public transport costs?

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