WA payroll tax – Chamber of Commerce and Industry of WA (Inc) and Comr of State Revenue – interest on refund commencement of reassessment period determined [89]

The WA State Administrative Tribunal has made a determination concerning the payment of interest on a payroll tax refund owed to a taxpayer following an earlier successful application which had declared the taxpayer was a charitable body and therefore exempt from payroll tax. Essentially, the matter concerned the commencement date of the “reassessment period” in…

NSW payroll tax: Bilquip Pty Ltd & Ors v Chief Comr of State Revenue (NSW) (RD) – grouping decision affirmed – taxpayers lose appeal [85]

Three taxpayers (car dealership companies) have been unsuccessful before the Appeal Panel of the NSW Administrative Decisions Tribunal in their appeal against an earlier decision which had affirmed the Commissioner’s decision to group the taxpayers for the relevant years for payroll tax purposes. In August 2009, the Commissioner issued assessments grouping I Co and B Co for…

Vic stamp duty: aggregation provisions – draft Revenue Ruling [94]

The Victorian State Revenue Office (SRO) has issued for comment Draft Revenue Ruling Draft-DA-026v2 (Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed). The Draft Ruling proposes to clarify how the Commissioner will apply the aggregation provisions in s 24 of the Duties Act 2000 (Vic)…

WA stamp duty: Hazel Holdings Pty Ltd and Comr of State Revenue – taxpayer’s valuation as a single sale of 32 lots preferred for duty purposes [88]

A taxpayer has been successful before the WA State Administrative Tribunal in a matter concerning how, for the purposes of assessment of duty, the value of a transaction involving a single sale of 32 lots of residential land should be determined. The WA Commissioner of State Revenue contended that the dutiable value of the transaction…

NSW land tax – Metricon Qld Pty Ltd v Chief Comr of State Revenue – reassessment not invalidated by existing proceedings before Tribunal [84]

The NSW Supreme Court has held a land tax reassessment issued to a taxpayer was valid, despite the reassessment being made after the taxpayer began proceedings for review in relation to the initial assessment in the NSW Administrative Decisions Tribunal. Broadly, the matter concerned a dispute relating to whether the primary production land tax exemption…

NSW stamp duty – Al-Saeed & Associates Pty Ltd ATF Al-Saeed Education and Welfare Trust v Chief Comr of State Revenue – trust deed dutiable as a “declaration of trust” [83]

The NSW Administrative Decisions Tribunal has affirmed the Commissioner’s decision to assess to duty a Trust Deed on the basis that the Trust Deed comprised a “declaration of trust” over a property. The Tribunal heard details of the subject Trust Deed, which, among other things, recited that the Trustee (being the taxpayer) “wished to acquire…

NT Budget Bill receives Assent [78]

The Revenue Legislation Amendment Bill 2013 (NT) received Assent on 28 June 2013 as Act No 20 of 2013. It had passed all stages without amendment and implements the NT Budget 2013-14 proposals to protect the Territory’s mineral royalty regime contained in the Mineral Royal Act (NT). It also contains other minor amendments to the Payroll Tax…