BUSINESS TAX SG Employee Case
The Full Federal Court (the Court) has handed down its decision in Jamsek v ZG Operations Australia Pty Ltd(No 3) [2023] FCAFC 48. The case was remitted from theHigh Court in ZG Operations Australia Pty Ltd v Jamsek[2022] HCA 2 (Jamsek HCA) for the Court to consider whether the workers were employees or independent contractors […]
BUSINESS TAX
2023 FBT instructions On 6 March 2023, the ATO published instructions for completing the 2023 Fringe benefits tax (FBT) return, including examples. The instructions include: • What’s new inFBT • FBT rates and thresholds • Completing your 2023 FBT return – all employers • 2023 FBT return calculation details – taxable employers • Not-for-profit employers […]
Tax Updates
Trust reimbursement agreements The Full Federal Court’s judgment in Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3 has been released in respect of the Commissioner’s appeal from Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619. In a unanimous decision, the Full […]
