Yearly Archives: 2017

Qld payroll tax: exempt allowances for motor vehicles and accommodation – updated Public Ruling to harmonise with other States [64]

The Qld Office of State Revenue (OSR) has updated Public Ruling PTA005.3 (Exempt allowances: motor vehicle and accommodation). The updated ruling aligns Queensland’s practice in relation to overnight accommodation allowances with the practice of other jurisdictions. It also reflects an amendment to the definition of “wages” in the Payroll Tax Act 1971 (Qld) made by…

Vic land tax: Marrone & Anor v Comr of State Revenue – primary production exemption allowed [63]

Two taxpayers (a couple) have been successful before the Victorian Civil and Administrative Tribunal in seeking the primary production land tax exemption in respect of a property for the 2011 to 2013 land tax years. The issue was whether the land was exempt pursuant to s 67 of the Land Tax Act 2005 (Vic). That is,…

SA: Emergency Services Levy remissions – retirement villages [62]

RevenueSA has advised that the SA Government will work with industry to develop an appropriate scheme to ensure that pensioners and concession card holders are not adversely affected by the Emergency Services Levy (ESL) changes announced in the 2014-15 SA Budget. In the Budget, the SA Government removed the fixed property ESL remission (better known…

NSW payroll tax: Boston Sales and Marketing Pty Ltd v Chief Comr of State Revenue – de-grouping determination refused [61]

A taxpayer has been broadly unsuccessful before the NSW Civil and Administrative Tribunal in seeking to have, among other things, 2 companies de-grouped from a company group for payroll tax purposes. The Commissioner had issued payroll tax assessments to the taxpayer for the payroll tax years ending 30 June 2007 to 30 June 2011 (inclusive). The assessments were issued…

NSW payroll tax: Lombard Farms Pty Ltd v Chief Comr of State Revenue – discretion to de-group refused – taxpayer loses appeal [60]

The NSW Civil and Administrative Tribunal has affirmed a decision of the Chief Commissioner of State Revenue (NSW) not to exercise his discretion to determine a taxpayer was not a member of a group for payroll tax purposes. In June 2011, the Commissioner issued payroll tax assessments to the taxpayer for the 2008 to 2010 tax years…

NSW land tax: Woods v Chief Comr of State Revenue – Principal Place of Residence (‘PPR’) exemption revoked, but Comr told to reconsider delay [59]

The NSW Civil and Administrative Tribunal has remitted a matter to the Chief Commissioner of State Revenue (NSW) to reconsider a land tax reassessment issued more than 5 years after initially allowing the principal place of residence (PPR) land tax exemption in respect of the land. In August 2013, the Commissioner issued to the taxpayers (2 individuals)…

NSW land tax: Loomes v Chief Comr of State Revenue – discretion to “write off” unpaid land tax refused [58]

Two taxpayers have been unsuccessful before the NSW Civil and Administrative Tribunal in seeking to have unpaid land tax written off under s 110 of the Tax Administration Act 1996 (NSW). The taxpayers purchased the property in November 2010 with the intention of making it their home. They planned to demolish the existing dwelling and construct a new…

SA: Budget Bill awaits Assent [57]

The Budget Measures Bill 2014 (SA) has passed all stages of the SA Parliament with amendments and awaits Assent. The Bill had passed the Legislative Council with amendments to remove the proposed “car park tax” which were agreed to by the House of Assembly. The Bill implements the SA Budget 2014 measures including the introduction…

Qld payroll tax: twice yearly lodgment for small businesses [56]

The Qld Treasurer has announced that Qld businesses with an annual payroll tax liability of less than $20,000 will now only need to lodge payroll tax returns just twice a year, instead of every month. “From next year these small and medium Qld businesses will save time and money on unnecessary red tape and get on…

NSW: State Revenue Legislation Amendment (Electronic Transactions) Bill introduced [55]

The State Revenue Legislation Amendment (Electronic Transactions) Bill 2014 (NSW) was introduced in the NSW Legislative Assembly Wed 10.9.2014. The Bill proposes to amend the Duties Act 1997 (NSW) and the Taxation Administration Act 1996 (NSW) to make further provision for the assessment and payment of tax by electronic means. Among other things, the amendments:…