Vic – Payroll Tax – Telecommunications Industry Ombudsman Ltd v Comr of State Revenue (Vic) – taxpayer’s wages  exempt – it was a ‘non-profit organisation’ with a dominant charitable purpose – despite being part of a statutory scheme

Tax Month - June 2017

The Victorian Supreme Court has held that the Telecommunications Industry Ombudsman Ltd is a not-for-profit charitable organisation and that wages paid to its staff are exempt from payroll tax. Background The Telecommunications Industry Ombudsman Ltd (TIO) was established in the 1990s to provide a free and independent dispute resolution service for residential and small business…

Morgan and FCT – taxpayer with a hardware business and collectables auction businesses assessed to GST and penalties and failed to have either set aside through lack of evidence (taxpayers’ onus)

Tax Month - June 2017

The AAT has upheld a GST assessment as the taxpayer was unable to prove that it was excessive. The taxpayer operated a hardware store and then carried on a business of auctioning stamps, coins and other collectables. Following an audit of the taxpayer’s BASs for the period from 1 July 2007 to 30 June 2010, the Commissioner determined there…