Please enjoy this selection of publicly available articles.
As a TaxEd member you will be granted access to TaxEd’s complete library of searchable articles which is added to each month.
Salary Packaging ‘ Safe Harbour for Sportsperson’s Image Payments
Last year, we drew attention to the Brisbane Bears Case. This decision dealt with payroll tax in the context of payments made by a sporting club to sportspersons for use…
FBT Q&A ‘ Otherwise deductible for student amenities fee
Question Where a course of study has the relevant nexus to an employee’s income producing activities it will be considered otherwise deductible for FBT purpose. Does the student amenities fee…
FBT Q&A ‘ Provision of vehicle to two staff members
Question We provided a small car for two employees during the FBT year as follows: Employee 1 – From 1/4/16 to 20/11/16, the car is exclusively allocated to the employee for…
FBT Q&A ‘ Staff vouchers in excess of $300
Question We give Gift/Voucher cards to staff members where all of the following circumstances apply: We give a Gift/Voucher card to a staff member for reward/recognition. These cards are given…
Payroll Q&A ‘ What is the rate of withholding where a supplier fails to provide an ABN?
Question Effective 1 July 2017 what is the rate of withholding where a supplier fails to provide an ABN? Answer Effective 1 July 2017, the rate of withholding where a…
Salary Packaging Q&A ‘ salary packaging income protection insurance
Question An employer is considering allowing employees to salary package income protection insurance – what tax issues arise? Answer We assume the proposed salary packaging arrangements will be implemented in…
Salary Packaging – Salary packaging of employee bus transport costs
Unless an employee is solely a ‘work from home’ employee, then travel to and from work is a necessity of working life. Many employees catch public transport to and from…
Eligibility ‘ Rating Categorisation: the Karimbla Case
The Sheahan J (NSW Land and Environment Court) has handed down the decision in Karimbla Properties v Council of the City of Sydney et al [2017] NSWLEC 75 (‘the Karimbla…
Eligibility ‘ Federal Budget Implications for NFPs
The Federal Budget presented on 9 May 2017 contained several taxation-related matters that will impact on, or otherwise interest, NFPs. Some matters will be relevant to all NFPs and others…
Eligibility ‘ Foreign Resident Capital Gains Withholding Tax: Implications of the Budget Proposals
Summary of Key Practical Points: Many transactions that are outside the ambit of Foreign Resident Capital Gains Withholding Tax (in its current form) will fall within its scope from 1…
Salary Packaging ‘ First Home Super Saver: Employer briefing
Summary of Key Practical Points: In the near future, employers can expect employees to begin enquiring about making salary sacrifice payments into their superannuation funds for the purpose of accumulating…
FBT ‘ Ticket to ride!
Across our face-to-face training, online training and Q&As, we have noticed an increasing query rate in regards to the issue of staff being provided with tickets to various events. An…