NSW: Revenue Legislation Amendment (Surcharge) Bill passed – exemption from Foreign owned purchaser surcharge for development of homes & form of declaration for small business exemption from insurance duty

The State Revenue Legislation Amendment (Surcharge) Bill 2017 (NSW) was passed by the NSW Legislative Council yesterday [Wed 22.11.2017] without amendment and received Royal Assent on 30 November 2017 as Act No 67 of 2017. The Bill makes various amendments to the Duties Act 1997, Land Tax Act 1956 and Land Tax Management Act 1956, including: an exemption…

NSW State Debt Recovery Bill 2017 introduced – NSW State Revenue Commissioner to be allowed to recover other NSW agency receivables using all his powers (ouch)

The State Debt Recovery Bill 2017 was introduced in the NSW Legislative Assembly on 21 November 2017 to implement a whole-of-government approach to debt collection across Government agencies. The NSW Commissioner of State Revenue is to get the power to collect debts on behalf of other State agencies. The idea appears to be: To collect the $130m…

Mendonca and Tax Practitioners Board – AAT held that it had no jurisdiction to review Board’s decision not to investigate a complaint – as it did not relate to ‘tax agent services’

The AAT has ruled that it did not have jurisdiction to review a Tax Practitioners Board (TPB) decision not to investigate a complaint about 2 tax agents. Mr Gerard Mendonca, the applicant, sought review of a decision made by the Tax Practitioners Board (“the Board”) on 25 July 2017. In that decision, the Board decided…