ATO/General

ATO/General

Salary Packaging

Special Edition

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...

ATO/General, FBT, Public

Employer-provided parking located near shopping centre car parks: Preparing for the new FBT car parking rules

We have previously covered recent changes to the ATO position regarding FBT and car parking fringe benefits – refer our...

ATO/General, Charities, Commercial, Public

Director Identification Numbers: Are your directors required to apply?

From November 2021, directors and alternate directors of certain organisations will need to apply for a director identification number (DIN)....

ATO/General, Eligibility, Public

Sporting clubs: Income tax exemption & new ATO draft ruling – anything changing?

Overview On 7 October 2021, the ATO issued draft ruling Taxation Ruling TR 2021/D6 Income tax: the games and sports...

ATO/General, FBT, Public

Member Q&A – Employee internet upgrade costs, any FBT consequence?

Question In order to comply with COVID Public Health Orders , to allow employees to work from home, we incurred...

ATO/General, Eligibility, Payroll, Public

Employers: Are you ready for the new ‘stapling of super’ rules?

Under the current super choice rules, employers are required to offer eligible new employees a choice of superannuation fund in...