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FBT year-end tips
Some readers will be working towards the FBT return COVID-19 lodgement deadline of 25 June 2020. A few FBT year end tips may reduce the stress. As the FBT return…
FBT – Hire Cars: When is a car benefit not a car benefit?
Providing an employee with a hire car raises the questions of whether a benefit is provided and if so how to determine its value. In response to a reader’s request…
Eligibility – How is NDIS revenue treated for JobKeeper purposes?
The ATO has recently clarified the treatment of NDIS revenue for JobKeeper purposes. One of the many issues an employer needs to determine when considering eligibility to receive JobKeeper payments…
Eligibility – JobKeeper: additional considerations for not-for-profits, universities and religious institutions
The JobKeeper Payment Scheme has many intricacies and complexities. This is particularly true for not-for-profit entities, universities and religious institutions who are subject to additional rules and considerations in relation…
Eligibility – Victorian Government support for universities
On 19 May 2020, the Victorian Government announced a support package for Victorian Universities, with two main measures forming the package. The first measure of the package is the creation…
Eligibility – Charities providing gifts and honorariums
Not-for-Profit organisations registered with ACNC need to be aware of potential tax and other implications where providing gifts and honorariums to volunteers, staff, responsible persons, etc. It is not uncommon…
Eligibility – JobKeeper: what’s changed?
JobKeeper continues to evolve. Employers need to be aware of the changes. The JobKeeper Payment (JKP) scheme has been a major focus of the Government, media, advisers, businesses/employers and employees…
Salary Packaging Q&A – Councillor access to salary packaging
Can a councillor salary package amounts otherwise due? Question Can a Councillor salary package amounts otherwise due from Council and instead receive use of a Council provided car (in a…
FBT Q&A – Benefits to employees that have been stood down
Is a person whom an employer has stood down due COVID-19 an employee for FBT purposes during the period of stand down? Question We have had to stand down some…
FBT – COVID-19 impact on certain FBT issues
Below, we provide answers to some questions arising where COVID-19 meets FBT. The unique times we find ourselves in will hopefully be a once in a lifetime experience for most…
Payroll – Working from home allowances vs reimbursement during COVID-19
What are the employment-related tax implications for employers and employees if an employer makes a once-off working from home allowance to an employee? What is the effect of making a…
GST – How to determine if something is regulatory in nature
When looking at the characterisation of exempt taxes, fees and charges, the GST provisions refer to supplies being regulatory in nature. How do you determine whether the provision of information,…