The Statutes Amendment and Repeal (Budget Measures) Bill 2018 received Assent on 22 November 2018 as Act No 35 of 2018. It contains amendments to give effect to certain revenue measures announced in the 2018 South Australian Budget. The Bill contains a number of state revenue measures including: Third Party Reporting; Payroll Tax; Stamp Duty; and Land…
The Revenue Laws Amendment Bill 2018 was introduced in the WA Legislative Assembly on 29 November 2018. It contains amendments to the Duties Act 2008, Land Tax Assessment Act 2002 and Pay-roll Tax Assessment Act 2002. These amendments propose to address significant duty leakage, ensure certain taxpayer exemptions and concessions apply correctly, and improve the efficiency of…
The Qld Civil and Administrative Tribunal has effectively refused an application by taxpayers for exclusion orders that would have created 4 separate groups for payroll tax purposes. ‘Groups’ are relevant in payroll tax because there is a substantial tax free amount of wages that don’t attract tax, and payroll tax could be avoided by carrying…