Employment taxes update
Welcome to the December 2011 issue of the Employment taxes update.
The main developments covered in this issue are:
- The federal Government 's proposed reforms to the living away from home (LAFH) benefits concessions
- Several developments relevant to charitable and not-for-profit entities that rely on access to FBT and other tax concessions
- ATO beginning to identify overseas locations as ‘remote’ or ‘not remote’ for the purpose of fly-in fly-out arrangements outside Australia
- High Court confirmation of the constitutional validity of the superannuation guarantee charge
- Delay of legislation to make directors personally liable for a company’s unpaid superannuation guarantee charge.
Click on the attachment to read this issue of the Employment taxes update.