Monthly Archives: February 2017

NSW Payroll Tax: Chief Comm’r of State Revenue v Seovic Civil Engineering Pty Ltd – Commissioner not required to de-group Administration Company [53]

In Chief Commissioner of State Revenue v Seovic Civil Engineering Pty Ltd [2014] NSWCATAP 94, the Appeal Panel of the NSW Civil and Administrative Tribunal overturned an earlier decision of the Tribunal, finding that the Commissioner was not required to de-group an administration company from the two other entities it provided services to. The Appeal…

NSW Payroll Tax: Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Comm’r of State Revenue – ‘relevant contract’ exceptions [52]

In Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215, the Tribunal considered the application of s 32 of the Payroll Tax Act 2007 (NSW) to payments for architectural services by Levitch Design Associates (LDA). While the Tribunal found that the agreement between LDA and Mr…

NSW Payroll Tax: Qualweld Australia Pty Limited v Chief Comm’r of State Revenue – taxpayer held to be an employment agency for welders [51]

In Qualweld Australia Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 227, the Tribunal considered whether payments made by a business in the welding industry (Qualweld) to its welding contractors were subject to payroll tax under the “employment agency contract” provisions of the Payroll Tax Act 2007 (NSW). In coming to its decision,…

NSW payroll tax: Edgely Pty Ltd v Chief Comr of State Revenue – company with no wage payments, deriving rent from 2 related companies, grouped [50]

In a decision handed down [on Wed 4.2.2015], the NSW Civil and Administrative Tribunal confirmed payroll tax assessments issued to a taxpayer for the period 1 July 2002 to 30 June 2007. The Commissioner had grouped the taxpayer with 2 other companies for the purposes of s 16D(2) of the Pay-roll Tax Act 1971 (NSW) for the period 1 July 2002 to…

NSW landholder duty: Milstern Nominees Pty Ltd v Chief Comr of State Revenue – discretion to grant exemption [49]

A taxpayer has been successful before the NSW Supreme Court in a matter concerning the Commissioner’s discretion to grant a full or partial exemption from landholder duty under s 163H of the Duties Act 1997 (NSW). The matter concerned the Commissioner’s decision not to grant the taxpayer an exemption under s 163H of the Duties Act in…

WA: modernisation of primary production land tax exemption – to include primary production land though processed on site [48]

The Taxation Legislation Amendment Bill (No 2) 2014 (WA) has passed all stages of the WA Parliament and effectively awaits Assent. It had passed the Legislative Assembly with Government amendments. It amends the Duties Act 2008 (WA) and the Land Tax Assessment Act 2002 (WA) to modernise the land tax exemption for primary producers following a government review. The…

Vic: Back to Work Bill – Legislative Assembly passes Bill [47]

The Back to Work Bill 2014 (Vic) has passed the Victorian Legislative Assembly without amendment and has moved to the Legislative Council. The Victorian Government said the Bill, introduced on 23 December 2014, proposes to create a Back to Work Scheme “which will provide up to id=”mce_marker”00m in relief to businesses hiring unemployed youth, the long-term unemployed…

*SA Government open to “radical” tax system reform: Government Discussion Paper [46]

The SA Government [onWed 11.2.2015], released a discussion paper on options to reform the State’s taxation system. SA Premier, Jay Weatherill, said the paper aims to stimulate an informed debate and encourage businesses, individuals and other stakeholders to put forward “ideas that are competitive, sustainable and fair”. Mr Weatherill said the Government was “open to radical…

*IGT recommends ATO set up a separate Appeals Group under a new Second Commissioner to deal with tax disputes – report on tax disputes released [45]

The Government [on Fri 27.2.2015] released the Inspector-General of Taxation’s report on the ATO’s management of tax disputes. The report was prepared at the request of the House of Representatives Standing Committee on Tax and Revenue to assist with the large business and high wealth individual themes of its Inquiry into Tax Disputes. The Inspector-General’s…

*ACNC plans to revoke registration of 1,400 charities that have not lodged annual returns for 2 years running (2013 and 2014) [44]

The Australian Charities and Not-for-profits Commission (ACNC) [on Mon 23.2.2015] announced it will revoke the registration of up to 1,400 charities for not lodging an Annual Information Statement for 2 consecutive years. The 1,400 “double defaulters” have 28 days to submit their 2013 and 2014 Annual Information Statements or they will have their charity status…