ATO/General

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 detail in our March 2022 Update. Are there FBT implications for COVID-19 testing? You may require your employees to undertake COVID-19 testing before attending the workplace. Employees may also be required to have COVID-19 tests […]

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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 is an employee or independent contractor for the purposes of the Superannuation Guarantee (Administration) Act 1992 (‘SGAA’). The definition of employee for SGAA is wider than its ordinary meaning and includes workers contracted wholly or

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Member Q&A – Is the provision of light finger food entertainment?

Question We conducted a new staff welcome function.  The function was held on work premises on a work day and catering in the form of light finger food with no alcohol was provided.  Are the catering expenses meal entertainment? Answer When considering whether something is entertainment we need to focus on the ATO tests of 

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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 July 2021 TaxEd article, “ATO finalises car parking fringe benefit ruling – what’s changed“? The inclusion of shopping centre car parks within the concept of what is a commercial car parking station will bring many

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Member Q&A – Dinner provided to staff before late meeting

Question We recently held a senior management meeting which included a dinner and was held after normal working hours. The dinner commenced at 6pm so there was insufficient time for employees to go home for dinner before the meeting commencement time of 7:30pm. As such, a meal was provided to them before the meeting. The

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Member Q&A – Reimbursement of employee desktop computer costs

Question A staff member has upgraded her home desktop computer and, as she is working from home more these days, she has requested reimbursement of the cost of the computer via salary sacrifice – can we use the otherwise deductible rule to reduce our FBT payable? Answer For an employee acquiring a depreciable asset for

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Member Q&A – Does GST apply when reimbursing a contractor’s expenses?

Question: Council have engaged a contractor to provide a service. In order to provide the service the contractor is required to purchase materials and will incur other expenses, however before purchasing any materials or incurring any expenses, the contractor must receive approval from Council in order to be reimbursed. On completion of the project, Council

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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). The DIN is part of a package of reforms introduced to address illegal phoenix activity. The DIN will require all directors to confirm their identity and will be a unique identifier for each person  who

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This article provides a general summary of the subject covered and cannot be relied upon in relation to any specific instance. It is not intended to be, nor should it be relied upon as, a substitute for professional advice. TaxEd Pty Ltd and any person connected with its production disclaim any liability in connection with any use.