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Tax highlights

4 March 2013


In this week's Tax highlights we feature:Tax highlights, Deloitte

  • Monthly Pay As You Go instalments for large taxpayers: The Assistant Treasurer has released a consultation paper concerning changes (to be phased-in in three stages) to the timing of tax instalments for large corporate tax entities, requiring them to make PAYG instalments monthly, rather than quarterly

  • Refunding excess GST: The Government has released revised exposure draft legislation to provide for the circumstances in which taxpayers can obtain a refund of overpaid goods and services tax (GST) amounts

  • Fringe benefits tax determination: The ATO has released a taxation determination which sets out the amounts the Commissioner considers reasonable for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit.  

Plus we provide our synopsis of the latest legislative developments, cases, announcements, and ATO information and releases.


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