Please enjoy this selection of publicly available articles.
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Superannuation entitlements for audit and risk committee members
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.
Living away from home: Regular and rotational requirement
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.
Employee travel insurance policy cost – otherwise deductible?
Is an employee’s travel insurance expense covered by the otherwise deductible rule? See our summary of the ATO’s reasoning.
The Bechtel case: FIFO travel not otherwise deductible
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.
GST and Reimbursement of Expenses
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.
Employee vs Contractor – A super win for the employer (for now!)
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.
An update – Victorian payroll tax on non-government schools
Despite significant lobbying the legislation has now been passed by the Parliament, although a concession has been made to increase the fee threshold at which a school will cease to be exempt. Read on to find out the details.
Finally, the question of whether Councils should pay GST on assets sales has been resolved
For a long time now a story has bobbled along about whether Local Councils should have to charge GST on ‘property’ transactions (asset sales) and a possible class action to test the issue. On 14 June 2023 the Full High Court handed down its decision. Here is the answer. Read on for more details
Victorian Budget’s surprise Payroll Tax increase for businesses and schools
The Victorian Government Budget announced some unexpected changes to the Victorian Payroll Tax. This article dissects those changes and analyses who, what and how it will impact members and NFPs.
Updated FBT rates and thresholds
As the 2023/24 FBT year commences it is always important to monitor changes to relevant rates and thresholds. Here are some key ones to note going into new FBT year.
GST, Infrastructure Charges and Developer Contributions
What are the GST implications (if any) of property allocated to a government entity by a commercial property developer? This article identifies the key points to consider.
FBT compliance record keeping simplifications
Four more proposed FBT compliance record keeping simplification measures have been announced. Here is our summary of what they are and how will they work.