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FBT Q&A – How are private trips in a ‘workhorse vehicle’ treated where an employee is provided with accommodation by the employer on Monday to Friday but returns ‘home’ on the weekend?
Question How are private trips in a ‘workhorse vehicle’ treated where an employee is provided with accommodation by the employer on Monday to Friday but returns ‘home’ on the weekend?…
Eligibility – A summary of the Land Tax COVID-19 measures
To assist in navigating through the complexity of COVID-19 tax measures, we have prepared a high-level tabular summary of land tax concessions. The recent and on-going COVID-19 crisis has seen…
FBT – Application of kilometre limits in PCG 2018/3 in determining whether non-home to work private travel is minor, infrequent and irregular
How do the kilometre limits in PCG 2018/3 apply when determining whether non-home to work private travel is minor, infrequent and irregular – on a per employee or per vehicle…
GST Q&A – GST on payments to government bodies
Question Council has been invoiced by a State Government department for a capital works project Council is contributing to. Should GST be included in this invoice? As further detail, in…
Eligibility – COVID-19 relief measures for NFPs
The COVID-19 pandemic has necessitated substantial stimulus and assistance packages and measures across all levels of the economy. This article highlights some of the measures that may be of interest…
Eligibility – COVID-19 – Managing your charity operations
2019 Annual Information Statement To date, the Federal, State and Territory governments have introduced a range of economic measures in response to the Coronavirus (COVID-19). Some of these have been…
FBT – Government not to implement Productivity Commission’s recommendations on remote tax concessions
Attendees at TaxEd’s FBT seminars have been particularly interested in Productivity Commission’s findings and recommendations relating to the Zone Tax Offset, Fringe Benefits Tax Remote Area Concessions and the Remote…
GST Q&A – GST on reimbursement for insurance excess claim
Council has reimbursed a claimant for an excess payment on a vehicle smash repair. What are the GST implications for Council of the reimbursement? Question A claimant has lodged a…
FBT Q&A – Novated lease of an e-bike
Question We have recently had a number of staff enter into novated lease agreements for e-bikes. Given e-bikes are not considered a ‘car’ benefit, what is the FBT treatment? Answer…
FBT Q&A – Payment of employee legal fees
Are an employee’s legal fees which are reimbursed pursuant to a negotiated settlement in relation to termination of employment subject to FBT? Question An employee is in the process of…
FBT – Car parking fringe benefits – ATO restatement of rules and expansion of the net
The ATO has released a draft ruling on car parking fringe benefits and a draft replacement chapter on car parking in the ATO’s FBT guide for employers. In particular, we…
FBT Q&A – Staff attendance at sponsorship dinners
Does FBT apply to a meal consumed and travel undertaken by staff who attend an event sponsored by their employer? Question We are a government department and often provide sponsorship…