Recently, the Full Federal Court handed down its decision in another contractor vs employee case. The appeal judgement reaffirms the decision of previous High Court cases to give primacy to the contract in determining the status of a worker. Read on for more details.
Employee vs Contractor – A super win for the employer (for now!) Read More »
What are the GST implications (if any) of property allocated to a government entity by a commercial property developer? This article identifies the key points to consider.
GST, Infrastructure Charges and Developer Contributions Read More »
We recently received a Q&A from a member asking about GST and payments received for recycled containers collected. Question: Council will be receiving revenue from an organisation (‘Recycle Organisation’). Every time Council holds an event any recyclable containers from the event will be collected by Recycle Organisation. Council will be paid for these recyclable containers
Member Q&A: Is GST payable on goods intended for recycling? Read More »
The scenario: Council has set up a wholly-owned subsidiary to act as a project manager for a major development being undertaken by Council. The subsidiary is a for-profit company. We shall refer to it as PMCo. Also, Council and PMCo are both GST-registered and are part of a GST group. PMCo handles all aspects of
GST and processing transactions between group members Read More »
What happens to payroll tax exemption when procuring workers through labour hire/employment agents? Where a labour hire/employment agent can claim a flow through payroll tax (‘PRT’) exemption the amount payable by the end user should reflect this saving. As an example, Local Council A requires workers at a community festival. Council A approaches a local labour
The flow on effects of payroll tax exemption Read More »
An area we like to keep our TaxEd members abreast of is land tax, particularly the rules relating to land tax exemptions. In the May 2021 TaxEd Update we looked at a Victorian land tax case involving whether the University of Melbourne was entitled to land tax exemption on certain land that was leased to
Keeping up to date with Land Tax changes Read More »
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
Director Identification Numbers: Are your directors required to apply? Read More »
We recently dealt with a TaxEd member query as to the correct GST treatment of a forfeited deposit arising in relation to a land sale that was to have been GST-free. It made us think this would be a great newsletter topic. Before dealing with the specific question though it is useful to take a
GST and the treatment of deposits – are forfeited deposits subject to GST? Read More »
Pooled cars and the Reportable Fringe Benefits exclusion – when does it apply? One of more frequent Reportable Fringe Benefit questions we receive around June and July each year is whether the taxable value of car fringe benefits is excluded from reporting under the ‘ pooled or shared car’ exclusion. In this article we explore
Pooled cars and the Reportable Fringe Benefits exclusion Read More »
Where a contractor is bidding on a Federal Government tender with a value of $4 million or more, that contractor must obtain and submit a satisfactory Statement of Tax Record with their tender bid before it can be accepted. These requirements also extend to certain sub-contractors of the bidding contractor. A recommendation made in the
Commercial – Bidding on Government Contracts? Your tax affairs matter! Read More »
