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Y2K tax issues for employees and contractors

Published on 29 Feb 2000 | Took place at Melbourne Park, VIC

This seminar provided information on assessing how GST will impact on salary packaging; considered some practical issues associated with the requirements to report fringe benefits on group ceritificates, and examined some issues impacting on contractors such as PAYG system and the proposed rules for personal service income.

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Individual sessions

Changes impacting on contractors

Author(s):  John SALVARIS This paper addresses the following with respect to contractors: the current rules for the collection of tax from contractors; how PAYG applies to contractor relationships and in particular payments to employees; payments by labour hire firms; payments for a supply where no Australian Business Number (ABN) is correctly quoted; and payments under voluntary agreements; and how the alienation of income rules are intended to apply and their relationship with PAYG.

Materials from this session:

FBT on Group Certificates - Some Practical Issues

Author(s):  Elizabeth LUCAS A paper on the new requirements of the Fringe Benefits Tax involving group certificates. It discusses in detail FBT exclusions, issues for PBI's, effects of surcharges, levies and allowances, penalties, effects for rebateable employers and the allocation of joint benefits between employees.

Materials from this session:

GST, FBT and salary packaging

Author(s):  Geoff MANN This paper addresses the inter-relationship between FBT and GST. It assesses how GST will impact on salary packaging, and considers some practical issues associated with the requirement to report fringe benefits on group certificates.

Materials from this session: