Member Q&A – How do we classify private trips undertaken in a ‘workhorse’ vehicle that is carrying bulky equipment?

Question If an employee, who has full private use of a one tonne vehicle and who is required to carry bulky items (e.g. ladder, tools etc,) travels to various sites directly from his home, including during out of hours and on weekends, would those trips be eligible for home to work business travel? The various … Read more

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 local councils in NSW. In broad terms, the draft guidelines consider (amongst other things) how frequently members of the ARIC must meet, the ability for ARIC members to be involved with multiple ARICs, whether ARIC … Read more

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 … Read more

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 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 … Read more

Member Q&A – Dealing with GST on gym memberships

Question Council owns and operates a number of pool and leisure facilities. We have a number of members that we categorize as rehabilitation members which provides them access to the swimming pools or the gyms depending on their needs. These are memberships where the person attends the facility as a result of medical needs for … Read more

Member Q&A – GST, Tax Invoices and RCTI issues on COVID program funding

Question As part of Council’s COVID Recovery Plan, Council is providing another round of the Community Support Fund (for food and essential items support, and COVID-related health programs). Council is calling for Expressions of Interest to provide urgent relief to the community by not-for-profit support organisations already running such programs. Council will enter into contracts … Read more