Monthly Archives: July 2019

This has nothing to do with tax but – the High Court decided that a sperm donor …

This has nothing to do with tax but – the High Court decided that a sperm donor was a ‘parent’ and entitled to a ‘parenting order’ under the Family Law Act 1975 (I thought I should get my head out of the tax books for this one). This was in Masson v Parsons, decided on…

NSW Payroll Tax – Downer EDI Engineering Pty Ltd v Chief Comr of State Revenue – payments to subcontractors to install Foxtel equipment not subject to payroll tax

The NSW Supreme Court has found that a taxpayer company was not subject to payroll tax on payments to third party subcontractors to install equipment for Foxtel Subscription Television at the premises of Foxtel customers. It was a ‘relevant contract’ issue. See below for a further discussion of the case. FJM 1.7.19 [Tax Month –…