NSW payroll tax: Starr Partners Pty Ltd v Chief Comr of State Revenue – grouping decision affirmed [63]

In a decision handed down on Mon 28.4.2014, the NSW Civil and Administrative Tribunal affirmed a decision of the NSW Chief Commissioner of State Revenue to group a taxpayer with 6 other entities for payroll tax purposes. Following an audit, the Commissioner grouped the taxpayer with 6 other entities for payroll tax purposes and issued…

NSW stamp duty: Al-Saeed and Associates Pty Ltd v Chief Comr of State Revenue – “declaration of trust” – trust deed dutiable, but interest to be remitted [62]

The Appeal Panel of the NSW Civil and Administrative Tribunal has affirmed the Commissioner’s decision to assess to duty a Trust Deed on the basis that the Deed comprised a “declaration of trust” over a property, but decided the premium interest component should be remitted. The taxpayer was assessed to ad valorem duty on a…

ACT land tax: Hay v Comr for ACT Revenue – taxpayer’s circumstances “extreme in nature”, so penalties reduced [61]

The ACT Civil and Administrative Tribunal has held that penalty tax imposed on a taxpayer for land tax default in relation to a rental property over a 10-year period should be reduced as it found there were varying circumstances of the taxpayer that were not adequately considered by the Commissioner. The taxpayer was the owner…

ACT payroll tax: HJA Holdings Pty Ltd & Ors v Comr for ACT Revenue – grouping decision mainly affirmed [60]

The ACT Civil and Administrative Tribunal has made a decision concerning the Commissioner of ACT Revenue’s decision to group 18 entities for payroll purposes. The Tribunal concluded the entities constituted a group for payroll tax purposes for the period 1 July 2000 to 30 June 2005, save for 2 entities, which it held should be excluded from the group…

Vic: State Taxation Legislation Amendment Bill 2014 – update [59]

The State Taxation Legislation Amendment Bill 2014 (Vic) has passed the Victorian Legislative Assembly with 4 Government amendments. The Bill is now before the Legislative Council. It proposes to implement a number of measures announced in the Victorian State Budget Update for 2013-14 (handed down in December 2013), including: measures in relation to the congestion levy and…

ACT: Duties (Commercial Leases) Amendment Bill 2014 awaits notification – it will impose ‘premium-based’ duty on leases [58]

The Duties (Commercial Leases) Amendment Bill 2014 (ACT) has passed all stages without amendment and awaits notification. It amends the Duties Act 1999 (ACT) to introduce a premium-based method for assessing duty on commercial leases, being leases that have only a commercial purpose, or more than one purpose including commercial purposes. Examples of commercial activities…

Tax Practitioners Board v Dedic – Court orders injunctive relief against unregistered tax agent [55]

The Tax Practitioners Board has been successful before the Federal Court in seeking declaratory and injunctive relief against an individual for alleged contraventions of s 50-5(1) of the Tax Agent Services Act 2009. The Board alleged the individual, who had never been registered as a tax agent, had contravened s 50-5(1) on 86 separate occasions between July 2010 and October 2012…

New IGT work program announced [54]

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, on 10.4.2014, announced his new work program for improving tax administration in Australia. The new IGT work program consists of the following reviews: Review into the ATO Taxpayers’ Charter and taxpayer protections. Review into the ATO’s approach to debt collection. Review into the ATO’s services and support…