Vic payroll tax: Comr of State Revenue v The Optical Superstore Pty Ltd – taxpayer wins in optical industry deemed “wages” case – return of contractors fees from customers was not relevantly a ‘payment’

The Supreme Court of Victoria has dismissed the Commissioner of State Revenue’s appeal and found that distributions to Optometrist Entities were not “payments” within the meaning of the payroll tax acts because the Optometrist Entities beneficially owned the funds which were to be distributed to them under the respective express trusts. The Optical Superstore Pty…

Ellison v Sandini Pty Ltd – High Court refuses leave to appeal in Family Law rollover to corporate trustee case

The High Court has refused Sandini’s application for special leave to appeal from the decision of the Full Federal Court in Ellison v Sandini Pty Ltd [2018] FCAFC 44. The Full Federal Court had held that that Sandini was not entitled to s 126-5 (marriage breakdown roll-over relief), by operation of s 126-15, because: the 21 September 2010 orders…