Category assigned to articles which are accessible to the public without membership.
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
The Victorian Government Budget announced some unexpected changes to the Victorian Payroll Tax. This article dissects those changes and analyses who, what and how it will impact members and NFPs.
Victorian Budget’s surprise Payroll Tax increase for businesses and schools Read More »
As the 2023/24 FBT year commences it is always important to monitor changes to relevant rates and thresholds. Here are some key ones to note going into new FBT year.
Updated FBT rates and thresholds 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 »
Four more proposed FBT compliance record keeping simplification measures have been announced. Here is our summary of what they are and how will they work.
FBT compliance record keeping simplifications Read More »
Employers are reminded that the superannuation guarantee (SG) rate will increase from 10.5% to 11% as of 1 July 2023. Find out the implication and what it means for Governments and NFPs.
Super Guarantee rate increase to 11% effective 1 July 2023 Read More »
End of year functions with entertainment. Find out exactly what is covered under the 50-50 meal entertainment rule.
Member Q&A: Cost of a band at end of year function, 50/50 method Read More »
Here is an update for the Landcom appeal case. Find out the details and implications here.
GST & Margin Scheme: Landcom Case (Full Federal Court decision) Read More »
Our Fleet Department purchase passenger vehicles from a dealership, to be modified. The modified vehicle will have seating capacity for 2 people. We are wanting to ascertain whether the car is now principally designed to carry a load (under one tonne) and not to carry passengers and whether modifications bring the cars within the sub-section 8(2) of FBT Act 1986 and possibly results in the car being exempt? Read our answer here.
Member Q&A: FBT car exemption – modification of passenger cars Read More »
