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GST, salary packaging and group certificate reporting

Published on 13 Apr 00 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper examines the implications for employers and employees of fringe benefits reporting requirements on group certificates. It covers the interaction between fringe benefits tax and the GAT and how the GST will impact on salary packaging. There is a focus on the application of the rules to public benevolent institutions (PBIs).

Author profile:

Paul GERRARD
With KPMG since 1996, Paul manages the work of the Employment Tax Solutions team within the Perth Taxation Division. His team provides advice and assistance to a wide group of clients, including individuals, public and private companies and government agencies. Apart from his particular skills in relation to FBT, Paul also advises organisations in relation to implementation and maintenance of salary packaging programs. Prior to joining KPMG in 1996, Paul spent 12 years in the Australian Taxation Office, the last three as an inaugural member of the ATO's FBT Specialist Cell. This group was responsible for the preparation or review of the Commissioner's determinations and rulings on FBT.
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GST, Salary Packaging & Certificate Reporting

Author(s):  Paul GERRARD

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