Commercial

Commercial

Salary Packaging

Special Edition

ATO/General, Charities, Commercial, Councils, FBT, Public

Interim Productivity Commission report – recommends ZLEV FBT exemption be ‘eliminated’

A review of the zero or low emissions vehicles exemption is due this year. The Productivity Commission interim report suggests...

Charities, Commercial, Councils, FBT, Public, Salary Packaging

Member Q&A: FBT relocation exemptions for new employee

Does the FBT relocation concession for temporary accommodation and transportation apply to new employees who've yet to commence employment?

ATO/General, Commercial, Councils, FBT, Public

WFH costs including car travel – when is home a place of work?

A recent income tax decision may have FBT implications for employers and employees affected by the COVID pandemic lock down...

Commercial, Councils, GST, Public

No ABN Withholding

In this article we explore the issue of 'gross-up clauses' and how they work, including in a "No ABN withholdings"...

ATO/General, Commercial, Public

Employee vs Contractor – A super win for the employer (for now!)

Recently, the Full Federal Court handed down its decision in another contractor vs employee case. The appeal judgement reaffirms the...

Commercial, Councils, GST, Public

GST, Infrastructure Charges and Developer Contributions

What are the GST implications (if any) of property allocated to a government entity by a commercial property developer? This...

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)....

Charities, Commercial, Councils, FBT, Payroll, Public

Pooled cars and the Reportable Fringe Benefits exclusion

Pooled cars and the Reportable Fringe Benefits exclusion – when does it apply? One of more frequent Reportable Fringe Benefit...

Commercial, Public

Commercial – The legal demise of physical cash …?

Physical cash is dead (almost), crypto currency’s life is in jeopardy, long-live (traceable) digital cash! The Black Economy task force...