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GST Q&A – Providing non-residents with access to workspace/equipment in Australia
Question Our university often charges for lab space, use of equipment and consumables in one form or another for various lengths of time. Historically, we have always treated this supply…
Payroll Article – Oops! Sorry, you were overpaid and we would like it back.
Consider the following scenario: An organisation has made an overpayment of salary/wages in FY 2017-18 in error. The organisation has remitted the relevant PAYG instalments to the ATO in connection…
FBT Article – Does a section 57A employer ever pay FBT on non-salary packaged meal entertainment it provides to employees?
Much effort goes into determining whether fringe benefits by way of meal entertainment are provided to employees. Meal entertainment is entertainment by way of food, drink, and travel and accommodation…
FBT Q&A – Gifts to long serving employees
Question Could you please confirm whether a gift worth $800 provided to a long serving employee is exempt from fringe benefits tax. Answer When recognising long service of an employee,…
FBT Article – Practical Compliance Guideline PCG 2017/D14, the detail
Under the FBT rules the use of certain eligible vehicles is an exempt benefit where the private use of those eligible vehicles by current employees during an FBT year is…
ATO Draft FBT Guideline – December 2017
Private use of motor vehicles can be an FBT nightmare for administration and record-keeping. It is a frequent source of queries received by TaxEd. The FBT concession for ‘minor, infrequent…
FBT Article – ‘F’ for Festive Season means ‘F’ for FBT!
When it comes to entertainment type expenditures the rules for income tax-exempt employers are different to those faced by for-profit or non-income tax exempt employers. As a result, it is…
FBT Q&A ‘ Provision of Uniforms to Council Volunteers
Question We are a council and we have a register of volunteers who assist with various events held in the city at times and are provided training in order to…
FBT Article ‘ Definition of ‘taxi’ for FBT purposes
The Uber decision In the UBER case, the Court had to consider whether ride-sourcing drivers were providing taxi travel for GST purposes. Taxi travel for GST purposes means travel that…
FBT Q&A – employee attending gala awards dinner
Question We are sending an employee on overnight travel to attend a business awards gala dinner. There is no conference or any other activity other than the gala dinner which…
FBT Article ‘ can the reimbursement of an employee’s mortgage payment constitute an exempt living away from home accommodation benefit?
It is very common in the modern workforce for employees to be temporarily stationed in a town or city that is a considerable distance from where they and their family…
FBT Q&A ‘ vehicle sold to employee for residual value
Question We are wondering if there are any FBT implications on the sale of a previously leased Council vehicle to an employee. Our lease over the vehicle expired last month…