ATO/General

ATO/General

Salary Packaging

Special Edition

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...

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...