Tell it to the Tax Office: Administrative fixes

Job Keeper

I wasn't sure where to raise this issue but I think there is a big flaw in job keeper payment and that is that it is being paid to children still in high school doing their HSC who live at home with mum and dad and may typically work only a couple of shifts a week. I know an example of one girl who works 3 hours a week in a coffee shop and is now getting $750 per week because she is over 18. I think to alleviate the problem full time high school students should not be eligible even if they're 18. I do not think that job keeper should be extended to high school students with a casual job.

Automatic Country by Country Reporting Exemption

Significant global entities are required to prepare and submit a Country by Country ("CbC") report with the ATO pursuant to Sub-division 815-E unless an exemption is granted by the ATO. The ATO has released exemption guidance which states that an exemption is not automatially provided to entities that do not need to lodge an IDS (i.e entites that do not have cross border transactions > $2m). Instead, entities need to submit an exemption request which will be considered by the ATO.

FBT, GST and Uber travel

The recent Federal Court case on the GST treatment of Ubers decided to adopt a common sense definition of taxi and thus have the same GST rules apply to taxi and Uber travel. However the FBT law defines a taxi as a "motor vehicle that is licensed to operate as a taxi". It would seem therefore on a literal reading of the FBT law, that the exemption given to certain taxi related travel given to employees does not apply if your staff catch an Uber rather than taxi as Ubers aren't licensed to operate as a taxi.