ATO/General

ATO/General

Salary Packaging

Special Edition

ATO/General, FBT, Public

Member Q&A – Providing temporary accommodation due to an employee’s relocation

Question We have a staff member that has been appointed to a new role. The staff member currently works in...

ATO/General, Eligibility, FBT, Public

What does a change of Government mean for TaxEd members?

With a change of Government comes new policies and the scrapping of policies previously announced under the former Government (which...

ATO/General, GST, Public

GST and the Margin Scheme – issues arising from the recent Landcom Case

On 9 May 2022 the Federal Court of Australia handed down judgment in the Landcom Case (Landcom v Commissioner of...

ATO/General, Payroll, Public

A successful claim for under award wage payments – how to treat?

A difficult aspect of employment is the unhappy ending. Occasionally cessation of employment will be followed by litigation regarding matters...

ATO/General, FBT, Payroll, Public, Salary Packaging

Reportable Fringe Benefits – preparing to report

As employers prepare 2021/22 FBT returns it is normal practice to simultaneously prepare Reportable Fringe Benefits data attributable to individual...

ATO/General, FBT, Public

The FBT car parking rules may be changing …. again!!

We issued a TaxEd Special Edition on 1 April 2022 (see here) drawing attention to the fact the car parking...

ATO/General, FBT, Public

No April Fool’s Day joke! FBT car parking rules to change again – what does that mean for you?

In November 2019 the ATO issued a draft ruling TR 2019/D5 outlining an updated view of the application of the...

ATO/General, FBT, Public

Employee COVID-19 testing expenses: Welcome tax relief confirmed

In our February 2022 TaxEd Update, we covered the tax issues related to employers providing or reimbursing costs related to...

ATO/General, FBT, Public

FBT and car parking: Be ready for 1 April 2022

We have previously focused on the Tax Office’s ruling TR 2021/2 (July 2021 Update and December 2021 Update) and particularly...

ATO/General, Councils, Payroll, Public

Are elected members and other officials of local governing bodies entitled to superannuation support?

In August 2021, the NSW Office of Local Government published draft guidelines for ‘audit, risk and improvement committees’ (ARIC’s) for...

ATO/General, FBT, Public

FBT implications of employee COVID testing costs

Editor’s note: The government has recently announced no FBT applies to COVID-19 testing. The Government announcement will be covered in...

ATO/General, Payroll, Public

SGC: Another one bites the dust – Contractor plumber found to be an employee

In recent years, there has been a steady flow of Court and Tribunal cases law dealing with whether a person...