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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…
FBT Q&A ‘ What is meant by the term ‘payload’ of a vehicle?
Question We are looking for guidance as to what constitutes the ‘payload’ of a vehicle. We have been working off the manufacturer’s compliance plate, however we have been told that…
Salary Packaging Q&A ‘ Income protection and life insurance policy costs
Question Our organisation is planning to allow salary sacrifice for our employees in regards to their income protection insurance and life insurance policy costs. We will reimburse these policy costs…
Payroll Q&A – Treatment of car allowance paid to employee re employer provided car
Question Our organisation pays a lump sum car allowance to certain employees in relation to cars provided by the employer to the employee. Employees use these cars for business and…
Salary Packaging Article ‘ Superannuation guarantee salary sacrifice integrity measures introduced to protect employee entitlements
Superannuation guarantee salary sacrifice integrity measures have now been tabled by the Federal Government by way of an Exposure Draft. The ‘Treasury Legislation Amendment (Improving Accountability and Member Outcomes) Bill…
Salary Packaging Article ‘ Developments in STP and SGC
STP Update In last month’s newsletter we provided an update on Single Touch Payroll (STP), highlighting progress towards the implementation of STP for employers with 20 or more employees from…
Eligibility Article – Yet again, another case of an organisation unsuccessfully seeking payroll tax exemption as a charity
The recent case of South Australian Chamber of Commerce & Industry Incorporated v Commissioner of State Taxation (2017) SASC 127 continues a string of recent cases around Australia with employers…
FBT Article ‘ reimbursement/payment of staff ‘working with children check’ costs
The ‘working with children check’ (check) assists in protecting children from sexual or physical harm by ensuring that people who work with, or care for, them are subject to a…
FBT Q&A ‘ Contribution towards employer FBT liability
Question We have an employee provided with a car fringe benefit by way of a novated lease who chose not to contribute post tax employee contributions during the FBT period….
FBT Q&A ‘ software provided to employee
Question I have a query in relation to computer software that is provided to employees to perform their employment duties. Where the employee is provided with two items of software,…
FBT Article ‘ Commissioners draft travel ruling: Part I
TR 2017/D6 – Deductibility of employees’ travel expenses (Part I) On 28 June 2017, the Commissioner issued TR 2017/D6 entitled Income tax and fringe benefits tax: when are deductions allowed…