ATO/General

ATO/General

Salary Packaging

Special Edition

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...

ATO/General, Payroll, Public

How to treat ‘wrongful dismissal’ type employer/employee settlements

It is a fact of life that not all employment arrangements end amicably and sometimes this results in the employer...

ATO/General, Charities, Eligibility, Public

NFPs: Get ready for annual reporting of self-assessment of income tax exemption eligibility

In the June 2021 Tax Update (click here) we covered an announcement in the 2021-22 Federal Budget that will have...

ATO/General, Payroll, Public

Superannuation Guarantee Charge and remission of penalties – the state of play

Despite the best of intentions, employers will from time to time find that they have underpaid/late paid employee superannuation entitlements....

ATO/General, FBT, Public

Member Q&A – FBT travel and ongoing working from home arrangements

Question We are looking at the option of providing ongoing working from home (WFH) arrangements to our corporate staff based...

ATO/General, FBT, Public

ATO finalises car parking fringe benefit ruling – what’s changed?

On 16 June 2021, the Commissioner issued Taxation Ruling TR 2021/2 ‘Fringe benefits tax: car parking benefits’ (‘the Ruling’), setting...

ATO/General, FBT, Public

The Virgin Airlines FBT and car parking case – appealed by ATO

In the May 2021 TaxEd Update, we discussed the implications of the recent Virgin Australia Airlines Pty Ltd v FCT...

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

ATO announces novated lease data matching project

ATO announces data matching program on novated leases – employer implications? The ATO has advised it will be undertaking a...