FBT Q&A ‘ Short term appointment in remote area: reimbursement of accommodation

Can the remote area housing exemptions/concessions apply where an employee is based in a remote area on a short term assignment?

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GST ‘ Non-resident suppliers of services

We have recently received a few questions asking to confirm the GST applicable to supplies (other than goods) made by overseas suppliers. In this article we touch on the fundamental conditions that need to be met before such supplies are subject to GST.

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GST ‘ GST-free child care: extension to certain childcare that is outside the ambit of s. 38-145 of the GST Act

This article draws attention to subordinate legislation which extends GST-free status to provision of certain child care that is not an approved child care service (within the meaning of s. 3 of the A New Tax System (Family Assistance) (Administration) Act 1999.

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FBT ‘ Base value of a gifted vehicle

The concept of base value for car fringe benefit purposes centres on the cost price of the car. But, what if an employer incurs no cost in acquiring a car?

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Eligibility ‘ Foreign resident capital gains withholding payments ‘ Concession re NFP vendors

This article considers a recent Legislative Instrument which alleviates the need for purchasers acquiring certain assets from certain NFP entities either to make foreign resident withholding payments to the ATO in respect of the purchase or for those NFPs to make a variation application.

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Payroll ‘ PBR on who is an employee for Super Guarantee Purpose

This article looks at a private binding ruling that considers whether a person was an employee for purposes of the superannuation guarantee legislation. The ruling applied the common law concept of ’employee’ and the additional statutory test in s. 12(3) of the Superannuation Guarantee (Administration) Act 1992.

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FBT Q&A ‘ Earliest holding time

In a sale and lease back transaction of fleet owned vehicles does a change to the ‘earliest holding time’ occur?

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FBT Q&A ‘ When are higher education course fees ‘otherwise deductible’ for FBT purposes?

If we encourage our staff to take on further higher education study, does this mean the course fees are ‘otherwise deductible’?

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FBT Q&A ‘ Is there a fringe benefit liability for parking provided to employees who commute using motorcycles?

Certain car parking spaces are allocated to employees who commute using motorcycles – does this give rise to an FBT liability?

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FBT Q&A ‘ Treatment of GPS installation costs

How is the cost of installing a GPS into a car treated for FBT purposes, where the installation occurs at a time well after the time the car was first held?

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