With the new $5,000 cap for salary packaged entertainment, what impact do these rules have for a PBI employer on entertainment provided that is not part of a salary package?
Legislation providing for a single touch payroll (STP) reporting has been enacted. The Commissioner of Taxation has issued a consultation paper, and sought input, on administrative issues relating to application of STP reporting. This note looks at the elements of the legislation and the issues raised in the Commissioner’s consultation paper.
FBT issues for an employer recognising the service provided by long term employees.
Sometimes an employer will have an off-site function at a park or nearby gardens and will hire a marquee with a pop-up bar facility. Is the marquee an entertainment facility leasing expense?
HELP fee assistance is available for many courses of study and where an employee is undertaking a course of study with the relevant nexus to their income earning activity reimbursement of HELP funded course fees is often sought.