Daily Archives: May 1, 2022

Belconnen Lakeview Pty Ltd v Lloyd – GST status disclosed in Sale of Land – High Court refuses developer’s application for leave to appeal

The High Court has refused special leave to appeal from the decision of the Full Federal Court in Belconnen Lakeview Pty Ltd v Lloyd [2021] FCAFC 187. In that case, a Canberra developer had incorrectly claimed that the sale of a unit in the ACT was subject to GST, and faced a consumer law action…

NSW payroll tax: Bonner v Chief Commissioner of State Revenue – model agencies liable – extent of ‘gloss’ on NSW provisions in issue but not ultimately determined

Modelling agencies were taken to be employers of models and thus liable for payroll tax. The taxpayers (each for a separate period of time) operated a business, acting as agents for persons seeking work as models in advertising and promotional material. The business also involved entering into contracts with clients to supply the services of…