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Employment taxes update

December 2011


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.

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