John Morgan, Author at Tax Technical

John Morgan is a tax specialist lawyer of more than three decades experience now practicing at the Victorian Bar - w: www.FJMtax.com e: f.john.morgan@vicbar.com.au

Treasury Laws Amendment (GST Low Value Goods) Bill 2017 – will make the supply of ‘low value goods’ (to Australian consumers) taxable in Australia and make ‘electronic platform’ operators and ‘re-delivers’ liable for the tax also

Tax Month - February 2017By John Morgan February 18, 2017

The Government introduced the Treasury Laws Amendment (GST Low Value Goods) Bill 2017 on 16 Feb 2017. It proposes to amend the A New Tax System (Goods and Services) Act 1999 (GST Act) to ensure that GST is payable on certain supplies of low value goods that are purchased by consumers and are imported into…

Uber B.V. v FCT – UberX drivers must register for GST, irrespective of turnover, as they supply “taxi services” within the ordinary meaning of the relevant terms – despite all the distinctions put forward by Uber

Tax Month - February 2017By John Morgan February 18, 2017

On Friday 17.2.2017, the Federal Court has held that the uberX service, supplied by one of its drivers, constituted the supply of “taxi travel” within the meaning of s144-5(1) [see extract below] of the A New Business System (Goods and Services Tax) Act 1999 (GST Act). At the heart of this proceeding is the question…

Tax Month – February 2017

Tax Month - February 2017By John Morgan February 18, 2017

T a x T e c h n i c a l – M o n t h l y N e w s – February 2017 Developments – This is a collection of developments in Australian tax law and practice that occurred in February 2017 which aims to be relevant to tax practitioners.[i] Compiled By F…

Tax Month – January 2017

Tax Month - January 2017By John Morgan February 18, 2017

T a x T e c h n i c a l – M o n t h l y N e w s – January 2017 Developments – This is a collection of developments in Australian tax law and practice that occurred in January 2017 which aims to be relevant to tax practitioners.[i] Compiled By F John…

*OECD revenue stats – Australia compared with the OECD averages [70]

Tax Month - December 2014By John Morgan February 17, 2017

The OECD’s annual Revenue Statistics 2014 report, published on Wed 10.12.2014, found that the tax burden in Australia increased by 1 percentage point from 26.3% to 27.3% in 2012. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.3% to 33.7%. Since the year 2000, the report showed the…

New Treasury Secretary appointed – Mr John Faser [69]

Tax Month - December 2014By John Morgan February 17, 2017

The Treasurer Mon 8.12.2014 welcomed the appointment of Mr John Fraser to the position of Secretary to the Treasury. He said Mr Fraser brings deep experience in both the public sector and, most recently, in the private sector. As part of undertaking the new role, Mr Fraser will be asked to conduct a thorough review of…

WA land tax: Galati-Rando & Anor and Comr of State Revenue – rural business exemption partially allowed [67]

Tax Month - December 2014By John Morgan February 17, 2017

The WA State Administrative Tribunal has partially allowed a couple’s (the taxpayers’) claim for the rural business land tax exemption under s 29 of the Land Tax Assessment Act 2002 (WA). The taxpayers are the joint owners of the subject land. One of the owners was at the relevant time using about 10% of that land…

Vic stamp duty: Comr of State Revenue v Lend Lease Development Pty Ltd & Ors – land transfers dutiable – Commissioner wins appeal [66]

Tax Month - December 2014By John Morgan February 17, 2017

The High Court on Wed 10.12.2014, unanimously allowed the Commissioner of State Revenue’s appeals from a decision of the Court of Appeal of the Supreme Court of Victoria in Lend Lease Development Pty Ltd & Ors v Comr of State Revenue [2013] VSCA 207 [see report under ‘High Court’ above for a full report]. (Comr…

NSW payroll tax: Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Comr of State Revenue – exception to “relevant contract” for most years applied [65]

Tax Month - December 2014By John Morgan February 17, 2017

In a decision handed down on Mon 8.2.2014, the NSW Civil and Administrative Tribunal affirmed a payroll tax assessment issued to the taxpayer for the 2009 financial year, but set aside the assessments issued for the 2008, 2010, 2011 and 2012 financial years. The taxpayer carried on a business of designing and branding dental surgeries…

NSW payroll tax: Chief Comr of State Revenue v Seovic Civil Engineering Pty Ltd & Ors – grouping provisions – Commissioner wins appeal [64]

Tax Month - December 2014By John Morgan February 17, 2017

The NSW Chief Commissioner of State Revenue has been successful before the Appeal Panel of the NSW Civil and Administrative Tribunal in a matter concerning the grouping of 3 taxpayers for NSW payroll tax purposes. The underlying dispute in the appeal concerned the Commissioner’s decision, in relation to financial years 2008 to 2012, not to…

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