Qld ex-gratia duty relief for those who lost their concession as a result of not building a house quickly enough [84]

The Qld Office of State Revenue (OSR) has issued Public Ruling DA085.2.1 (Transfer duty – relief for certain vacant land concession beneficiaries). The OSR says ex gratia relief from transfer duty will be considered, on a case-by-case basis, to extend the benefit of the first home concession and vacant land concession to transactions where the…

The Smith’s Snackfood Company Limited v Chief Comr of State Revenue (NSW) – NSW payroll tax: vending machine contractors, some services exempt [83]

The NSW Supreme Court has ordered that payroll tax assessments for the 2005 to 2009 years issued to a taxpayer be remitted to the Commissioner for redetermination in accordance with its findings. The taxpayer sells various snack foods and drinks through vending machines and engages independent contractors to, among various things, store, transport and restock…

Comr of State Revenue v Liquid Rock Constructions Pty Ltd – Vic payroll tax – Commissioner could not appeal decision that employers were not grouped, based on an alleged shared use of an employee [82]

In a decision handed down on Tue 7.8.2012, the Victorian Supreme Court has denied the Commissioner of State Revenue (Vic) leave to appeal, under s 148 of the Victorian Civil and Administrative Tribunal Act 1998 (Vic), from the orders of the Victorian Civil and Administrative Tribunal in a payroll tax grouping matter. The Tribunal confirmed…

Bilquip Pty Ltd & Ors v Chief Comr of State Revenue – NSW payroll tax: common directors, so grouping decision affirmed [81]

In a decision handed down on Thur 2.8.2012, the NSW Administrative Decisions Tribunal affirmed the Commissioner’s decision to group various car dealership companies (the taxpayers) for the relevant years for payroll tax purposes. In August 2009, the Commissioner issued assessments grouping I Co and B Co for the period 1 July 2004 to 30 June…

ACT: Taxation Administration Amendment Bill introduced – to allow the ATO to give information to the ACT State Revenue Office [77]

The Taxation Administration Amendment Bill 2012 (ACT) was introduced into the ACT Legislative Assembly on 14 August 2012. The Bill proposes to amend Taxation Administration Act 1999 (ACT) to address an unintended consequence of a recent amendment to the Taxation Administration Act 1953 (Cth), which prevents the Australian Tax Office from providing taxpayer information to…