Category assigned to articles which are accessible to the public without membership.
On 26 September 2023 the latest legislative determination for correcting GST errors came into effect. This replaces the previously issued determination from 2013 with a change to the dollar limits that apply to ‘reflect the impact of inflation over the last 10 years’. Find out the details in our article.
Correcting GST Errors Read More »
The ATO has recently stated their concerns with certain ‘tradie’ type vehicles. The concern is that such vehicles provided to staff do not have private usage limited to home-work travel and other private travel that is minor, infrequent and irregular. Find out what it means for you as an employer.
ATO threaten crackdown on ‘workhorse’ vehicles! Read More »
Confusion reigns regarding whether independent audit and risk committee members are entitled to superannuation in relation to remuneration received. This article aims to dissect the issues and provide some clarity.
Superannuation entitlements for audit and risk committee members Read More »
What does “regular” and “rotational” mean according to the ATO? How will this affect FIFO/DIDO living away from home benefits and allowances? In light of the recent Bechtel case, we find out the answer.
Living away from home: Regular and rotational requirement Read More »
Is an employee’s travel insurance expense covered by the otherwise deductible rule? See our summary of the ATO’s reasoning.
Employee travel insurance policy cost – otherwise deductible? Read More »
The recent decision of the Bechtel case provide an opportunity for employers to review employee fly-in fly-out or rotational work arrangements. In this article, we analyse what can be claimed under the otherwise deductible rule in relation to work travel, and how it affects FIFO workers and their workplaces.
The Bechtel case: FIFO travel not otherwise deductible Read More »
It is reasonably common for consultants and contractors providing services to seek reimbursement for costs, in addition to the charge for services. The GST treatment of such reimbursements depends on the arrangements entered into between the Contractor and the Customer.
GST and Reimbursement of Expenses Read More »
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 »
Despite significant lobbying the legislation has now been passed by the Parliament, although a concession has been made to increase the fee threshold at which a school will cease to be exempt. Read on to find out the details.
An update – Victorian payroll tax on non-government schools Read More »
For a long time now a story has bobbled along about whether Local Councils should have to charge GST on ‘property’ transactions (asset sales) and a possible class action to test the issue. On 14 June 2023 the Full High Court handed down its decision. Here is the answer. Read on for more details
