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Increased corporate governance, accountability, funding requirements, financial management and risk management are just some of the demands faced by the education sector today.

At Moore Australia, we help you to navigate the employment tax and executive remuneration landscape with a focus on removing complexity and reducing costs. As employment taxes become more complex and revenue authorities increase their focus on employment tax compliance, many businesses find themselves spending an inordinate amount of time managing the payroll process and employment tax. Getting reward and remuneration right is key to attracting, motivating and retaining talented employees. However, your reward and remuneration framework must be reviewed regularly to ensure it’s compliant, and that your organisation is meeting its employer obligations. At Moore Australia, our tax specialists partner with you to build a consistent, compliant and cost-effective approach to employment tax and executive remuneration. From payroll tax to PAYG withholding, FBT and superannuation guarantee, we’ll ensure that you’re meeting your obligations and are protected in case of an employer obligations review or audit by the ATO or other revenue authority. We can also review and benchmark your executive remuneration packages, considering aspects including employee share schemes and expatriate tax issues alongside your executive talent management approach. Our Australian tax team works closely with international tax specialists across Moore Global’s vast global network which has offices in over 100 countries. We also offer the following services to our clients: PAYG Withholding Superannuation Guarantee FBT Payroll Tax WorkCover Employee Share Schemes and Employee Share Option Plans Payroll policies, implementation and reviews Salary packaging options Global Mobility Executive remuneration strategies and tax management

At Moore Australia, we help you to optimise your approach to meeting your tax and reporting obligations.

At Moore Australia, we help you to plan and manage the tax implications of your international workforce. In an increasingly globalised business world, many companies are facing the challenges of managing a truly international workforce. Extended business trips, secondments and employee transfers to and from Australia are commonplace, driven by both changing business requirements and the desire to retain talented employees who seek to add an international assignment to their resume. At Moore Australia we offer a comprehensive range of expatriate tax services that take the complexity out of managing international employees. From preparing home and host country tax returns to strategic advisory that ensures your expatriate tax approach delivers benefits to both the company and international assignee, our team offers extensive experience and is backed by a global network with offices in more than 100 countries. We’ll partner with you to create an expatriate tax solution that reflects your corporate strategy and talent management approach while supporting you and your employees to meet tax compliance obligations. Our tax experts will guide you through the maze of tax and superannuation implications of international assignments, reducing your risk and saving you time and money. We also offer the following services to our clients: Residency considerations Australian and Foreign tax and reporting obligations PAYG-W variations and adjustments Superannuation and pension requirements Double Tax Agreements FBT concessions and exemptions

Consider the Fringe Benefits Tax issues associated with providing staff gifts and parties in the lead up to Christmas.

As a result of COVID-19 and changed working conditions, employers may be providing benefits to employees that are not usually provided in a ‘normal’ year. Fringe benefits tax (FBT) may be applicable if you provide benefits in addition to salary and wages. There are exemptions and concessions available that can reduce (or eliminate) the amount of FBT you pay that are outlined in this article.

As a result of COVID-19 and changed working conditions, employers may be providing benefits to employees that are not usually provided in a ‘normal’ year. Fringe benefits tax (FBT) may be applicable if you provide benefits in addition to salary and wages. There are exemptions and concessions available that can reduce (or eliminate) the amount of FBT you pay that are outlined in this article.

As the festive season draws closer, we would like to remind businesses of the fringe benefits tax issues associated with this time of year.

As the Fringe Benefits Tax (FBT) year-end approaches (31 March), it’s again time to consider all the benefits you have provided to your employees during the FBT year. In this article, we will focus on car fringe benefits and some common misconceptions out there in relation to FBT exemptions.

With the Fringe Benefits Tax (FBT) year ending on 31 March, here are a few issues in relation to car fringe benefits to look out for during the coming FBT year.

With the Fringe Benefits Tax (FBT) year ending on 31 March 2021, here are a few issues in relation to car fringe benefits to look out for during the 2020-21 FBT year.

April marked a new Fringe Benefits Tax (FBT) year – and with the new year comes new rules and rates that apply to your business if you take advantage of fringe benefits for your employees.

Whilst some aspects of life transition to a new “COVID-normal”, the Australian Taxation Office (ATO) continues to highlight its understanding of how COVID-19 is impacting business, and communicate some of the changes and administrative concessions relevant to employers for the Fringe Benefits Tax (FBT) year ending 31 March 2021 and beyond.

When it comes to Fringe Benefit Tax, not a lot has changed in recent years. However, from 1 April 2021, a few additional concessions and exemptions have been afforded to taxpayers.

The COVID-19 Pandemic continues to have a significant impact on many businesses around the World. In Australia, the unprecedented crisis is forcing employers to reconsider the benefits provided to staff and the resulting Fringe Benefits Tax (FBT) implications.

Treasury Laws Amendment (Electric Car Discount) Bill 2022 was introduced which proposes to make the provision of zero or low emissions vehicles exempt from fringe benefits tax (FBT).

Many NFP boards have set out to attract not only industry professionals but also legal, tax and media specialists to assist them in achieving their aims while minimising risk. While volunteer board members may not expect to be rewarded for their services, the absence of any remuneration can leave them unduly out of pocket.

The Australian Taxation Office (ATO) released a Taxation Ruling (TR) 2021/2 which considers when a parking station is considered a commercial car parking station for the purposes of Fringe Benefits Tax (FBT) provisions.

Daniel joined Moore Australia WA in 2011 and has been responsible for the delivery of tax compliance and tax consulting matters in our Tax and Business Advisory division providing a commercial and practical approach to client’s needs. Daniel also provides tax support for other accounting divisions and professionals such as audit, legal practitioners and financial planners. As a Director with over 15 years’ experience in public practice, Daniel has expertise in tax consulting and compliance for government agencies, small to medium businesses both locally and internationally, as well as not-for-profit organisations with his work requiring a comprehensive knowledge of taxation, accounting, and commercial matters. Daniel is a member of the CAANZ, a Chartered Tax Advisor, a Registered Tax Agent and regularly presents for various entities such as local governments and other professional bodies. Areas of Expertise Corporate tax (compliance and advice) International tax (inbound and outbound) Indirect taxation (FBT and GST) Tax effective structuring Tax due diligence Tax effect accounting Business services Employee taxation and incentives (including ESS) Employee mobility