Please enjoy this selection of publicly available articles.
As a TaxEd member you will be granted access to TaxEd’s complete library of searchable articles which is added to each month.
A private pontoon is situated on council waterways leased to the resident. The resident claims that the ‘pontoon lease’ is part of the residential property and therefore should be GST free. Does the lease of the pontoon/waterway meet the criteria of being a residential lease (GST exempt) or Commercial (GST Inclusive)?
What are the FBT implications of giving reimbursements to volunteers?
We are getting a lot of questions regarding the scope of the FBT exemption for electric vehicles (EVs). An interesting question recently received involved imported second hand EV’s.
The rise of e-vehicles also raises the questions about what are the FBT implications (if any) of employees charging their e-vehicles at work? Find out our answer here.
On 26 September 2023 the latest legislative determination for correcting GST errors came into effect. This replaces the previously issued determination from 2013 with a change to the dollar limits that apply to ‘reflect the impact of inflation over the last 10 years’. Find out the details in our article.
The ATO has recently stated their concerns with certain ‘tradie’ type vehicles. The concern is that such vehicles provided to staff do not have private usage limited to home-work travel and other private travel that is minor, infrequent and irregular. Find out what it means for you as an employer.
Confusion reigns regarding whether independent audit and risk committee members are entitled to superannuation in relation to remuneration received. This article aims to dissect the issues and provide some clarity.
What does “regular” and “rotational” mean according to the ATO? How will this affect FIFO/DIDO living away from home benefits and allowances? In light of the recent Bechtel case, we find out the answer.
Is an employee’s travel insurance expense covered by the otherwise deductible rule? See our summary of the ATO’s reasoning.
The recent decision of the Bechtel case provide an opportunity for employers to review employee fly-in fly-out or rotational work arrangements. In this article, we analyse what can be claimed under the otherwise deductible rule in relation to work travel, and how it affects FIFO workers and their workplaces.
It is reasonably common for consultants and contractors providing services to seek reimbursement for costs, in addition to the charge for services. The GST treatment of such reimbursements depends on the arrangements entered into between the Contractor and the Customer.
Recently, the Full Federal Court handed down its decision in another contractor vs employee case. The appeal judgement reaffirms the decision of previous High Court cases to give primacy to the contract in determining the status of a worker. Read on for more details.