NSW Payroll Tax – Chief Comr of State Revenue v Boss Constructions (NSW) Pty Ltd – estoppel (to avoid Commissioner’s unconscionable change of position) could not alter the statutory 21 day period for setting aside a Statutory Demand

This is a case about the the collection of NSW payroll tax and the Chief Commissioner’s use of the Statutory Demand procedure in the Corporations Act 2001. The issue was whether an estoppel can extend (or alter the start date) for a statutory time period – in this case, the 21 days, in which a…

Vic: Vacant residential land tax’ and ‘absentee owner surcharge’ notifications due by 15 January 2019

The State Revenue Office of Victoria (SRO) has advised that ‘notifications’ due on 15 January 2019, for the following Victorian taxes: The vacant residential land tax – a tax imposed on the owners of land (in 16 Council areas), if that land has been relevantly ‘vacant’ for more than 6 (non-continuous) months in the preceding year.…

Vic Duty – Rotary Club of Melbourne Inc not a charity and land transfer duty payable – promoting “high ethical standards in business and professions” not relevantly ‘charitable’

The Victorian Supreme Court has dismissed a taxpayer’s appeal effectively upholding a Victorian Civil and Administrative Tribunal decision: [2018] VCAT 1257, that the taxpayer could not be characterised as a body established for charitable purposes. The issue was whether a transfer of land, to the Taxpayer, was exempt from duty, under s45 of the Duties Act 2000, which…