Please enjoy this selection of publicly available articles.
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Superannuation payments to independent contractors – The MWWD Case
In a previous article (see September 2020 TaxEd Update re Moffet case) we examined who is an employee for superannuation guarantee (‘SG) purposes, in particular the extent to which contracts…
FBT – Remote area housing concessions (Part 3 of 3)
In this, our last article of a three-part series focusing on remote area housing concessions, we focus on some of the lesser known and utilised provisions consisting of the following…
FBT – Remote area housing concessions (Part 2 of 3)
In part one of this series published last month, we focused on some fundamental remote area concepts. In this second article in our series covering the various remote area housing…
Member Q&A – Reimbursement of ear pod headsets
Question Many of our staff are on the road or work outdoors and they often use their mobile phones as part of their duties. We supply them with mobile phones…
Member Q&A – Providing printers to employees working from home: FBT considerations
Question With an increasing number of employees working from home we are considering providing a printer for use by the employee whilst at home. The employer will retain ownership of…
Member Q&A – Can child support payments be salary packaged?
Question Can an employee salary package child support payments? Answer The rules regarding salary packaging are set out in Taxation Ruling TR 2001/10 and are summarized on the ATO website…
FBT – Remote area housing concessions – (Part 1 of 3)
It is stated in the ‘Productivity Commission 2020, Remote Area Tax Concessions and Payments, Study Report’ (Feb 2020), that remote Australia accounts for more than 85 per cent of Australia’s landmass but…
GST – When is a pro forma invoice a Tax Invoice?
Does a pro forma invoice constitute a tax invoice? And if so, does a pro forma invoice allow an entity to claim GST credits? Introduction It is not uncommon…
The importance of good governance in your NFP to obtaining and retaining tax concessions
The ramifications of poor governance are regularly evidenced in the public domain and can lead to a loss of public trust and confidence and in extreme situations threaten the viability…
Member Q&A – NFP Membership fees converted to donations and tax considerations
Question We are a not-for-profit membership based organisation. As a result of COVID-19 we have not been able to deliver our usual services to members and are considering refunding fees…
Member Q&A – A car in a workshop for extensive repairs – ‘available for private use’?
Question One of our staff members is provided with a car fringe benefit by way of novated lease. The staff member met with an accident in which the car was…
FBT – Reimbursement of HELP funded employee course fees
We are often asked via the TaxEd members Q&A portal about the FBT treatment where an employee’s self-education course fees are reimbursed by their employer. It is very common for…