Tag "Eligibility"

Eligibility ‘ Foreign Resident Capital Gains Withholding Tax: Implications of the Budget Proposals

The Federal Budget of 9 May 2017 proposes two changes to Foreign Resident Capital Gains Withholding (FRCGW) Tax. This article considers the nature and implications of the proposed changes and the envisaged transitional arrangements.

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Eligibility ‘ Foreign resident capital gains withholding payments ‘ Concession re NFP vendors

This article considers a recent Legislative Instrument which alleviates the need for purchasers acquiring certain assets from certain NFP entities either to make foreign resident withholding payments to the ATO in respect of the purchase or for those NFPs to make a variation application.

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Eligibility ‘ Recent Developments at a Glance: February 2017

This article alerts you to some NFP sector- related developments over the past month. It deals with matters which have a more specialist nature or matters requiring only brief comment. There is material on accounting standards, Activity Statements, AUSkey, Fuel Tax, Fundraising etc.

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Eligibility ‘ When will the Employment Agent Rules not apply?

It is the generally understood position that employment agents are liable for payroll tax on workers procured for clients of the employment agency. A recent case shines a light on the employment agency rules and provides a favourable outcome for certain types of transactions.

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Eligibility ‘ Is the Victorian Farmers Federation a Charity

In recent Tax Updates we have covered many Court and Tribunal decisions considering whether an organization is a ‘charity’ for payroll tax purposes. Recently the Victorian Farmers Federation failed in its attempts to be recognised as a charity. In this article we explore the decision.

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Eligibility ‘ Public Benevolent Institutions ‘ the ACNC’s view

The ACNC has recently finalized its view of the circumstances in which an organisation is a public benevolent institution (PBI). This article looks at the ACNC’s conclusions.

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Eligibility – November 2016 Developments at a Glance

This article collects recent developments with the aim of alerting you to these at a glance. The TaxEd team reviews a variety of information sources. As a practical matter, the newsletter’s substantive material must be selective. However, readers may benefit from being aware of a broader range of developments that, while having limited interest to […]

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Eligibility ‘ The Commissioner’s Power to Modify Operation of a Tax Law – A New Source of Law

The legislative changes described in this article can potentially affect all our readers. It is not limited to subscribers to the eligibility module. Legislation to enable the Commissioner of Taxation to modify operation of a Tax Law has been introduced into Parliament. This article considers the scope of the proposed power, where to find the […]

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Eligibility ‘ Structuring fundraising events and auctions held by DGRs so attendees can claim deductions

Many deductible gift recipients host fundraising events as a means of soliciting donations. If carefully structured, the attendees may be able to obtain the benefit of a deduction for part of their contribution if certain requirements, considered in this article, are met.

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Eligibility ‘ Towards a one-stop charity shop

Do you find it frustrating to have repeatedly to establish your organisation’s charity credentials? This article looks at behind the scenes agitation to develop a one-stop charity decision-making process.

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