The Commissioners from Revenue Offices in each Australian state and territory have on Thur 25.7.2013, launched a joint payroll tax website (www.payrolltax.gov.au). The website builds on work undertaken over the last 6 years to harmonise payroll tax administration across the jurisdictions. The website currently features a “one-stop location” for harmonised payroll tax information, including a…
The Trans-Tasman Proceedings Commencement Proclamation 2013 was registered on Fri 26.7.2013. It fixes 11 October 2013 as the date of commencement of ss 3 to 110 of the Trans-Tasman Proceedings Act 2010. The Act streamlines the process for resolving civil proceedings with a trans-Tasman element in order to reduce costs and improve efficiency. It implemented into Australian…
The Qld Office of State Revenue (OSR) has issued Public Ruling DA000.12.1 (Transfer duty – exemption for farm-in transactions in the resources sector). The OSR says the Ruling implements the exemption for exploration and development expenditure occurring under a farm-in agreement as announced in the Qld Budget 2012-13. The Ruling publishes the terms of an…
The Victorian Civil and Administrative Tribunal has affirmed a land tax reassessment issued to a taxpayer after concluding that documents were leases and not a licence. The Commissioner of State Revenue (Vic) had issued a reassessment to the first taxpayer for the 2007 to 2011 land tax years thereby increasing the taxpayer’s liability by $3m.…
The State Tax Laws Amendment (Budget and Other Measures) Bill 2013 (Vic) on 28 June 2013 received Assent as Act No 41 of 2013. It had passed all stages without amendment and contains amendments to the Congestion Levy Act 2005 (Vic) to expand the levy to short-stay car spaces and to increase the levy rate as announced…
The WA Office of State Revenue (OSR) has issued Revenue Ruling DA 14.0 (Aggregation of dutiable transactions). The Ruling provides guidance as to when the WA Commissioner of State Revenue will consider that 2 or more dutiable transactions are taken to be substantially one arrangement. [LTN 132, 11/7/13]
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…
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…
The Taxation Relief Bill 2013 (Tas) received Royal Assent on 28 June 2013 as Act No 22 of 2013. It had passed all stages without amendment and implements the revenue measures announced in the 2013-14 Tasmanian Budget. This includes amendments to: the Duties Act 2001 (Tas) to exempt the transfer of caravans and camper trailers from motor…
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)…