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Carrying on an enterprise in Australia: For GST? Under a DTA?
It seems that it’s becoming relatively easier for many businesses (increasingly smaller businesses) to transact with customers all over the world....
Disability benefits contrasted to life insurance in Super
The complicated tax treatment of superannuation benefits that include a life insurance payout was discussed in an article in the February 2016...
Will FBT apply if an employer car is gifted to a retiring employee?
Jack, a long serving employee is retiring and upon his departure his employer decides to provide him with ownership of a car from the fleet. The car...
Do your clients have an indeterminate right under their ESS? If so, a tax saving may be available
The discount provided to an employee for the issue of shares, or rights to shares is generally assessable to that employee under the employee share...
GST and Reimbursement of Expenses
It is reasonably common for consultants and contractors providing services to seek reimbursement for costs, such as travel expenses, in addition to...
Residency Status – the ATO is watching!
The number of individuals leaving Australia on overseas postings and assignments has increased significantly over many years and the primary...
Backpacker tax reform – The sting in the tail!
Government reduces proposed backpacker tax rate for first $37,000 of taxable income from 32.5% to 19% but stealthily jacks up departing Australia...
The Bears Case – a ‘bad bounce’ in Brisbane
Implications of the Brisbane Bears Case: Payments for use of image – PRT and other implications for all sporting codes, professional sports...
GST Attribution and Forgetting to Claim a GST Credit
One of the fundamental concepts in the GST law is attribution which determines the periods in which to account for GST liabilities and input tax...
Sending an employee overseas – double tax relief for prepared employers
Many businesses will have a need to transfer an employee overseas for a time. This might be just a transfer from a local Australian office to an...
