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 2021/2Â (July 2021 Update and December 2021 Update) and particularly...
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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...
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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...
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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...
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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...
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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)....
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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...
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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...
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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...
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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...
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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...
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