Category Archives: Tax Month – July 2013

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…

Tas: Budget Bill receives Royal Assent [80]

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…

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…

SA land tax: exemption for association of a prescribed kind – regs varied [79]

The Land Tax Variation Regulations 2013 (SA) was gazetted on 27 June 2013. It varies reg 6 of the Land Tax Regulations 2010 (SA) to prescribe an exemption from land tax for associations that hold land wholly or mainly for the purpose of providing services or support to the community, or a sector of the community, in…

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…

Vic stamp duty: motor vehicles drive-away-deals [93]

The Victorian State Revenue Office (SRO) has issued Duties Act Bulletin D3/13 (Drive-Away-Deals 2013/14). The Bulletin, which is updated annually by the SRO, provides guidance on the calculation of the dutiable value of “drive-away-deals” for new and used motor vehicles and reflects the increases in registration fees and Victorian Transport Accident Commission (TAC) charges effective…

Vic land tax: Decleah Investments Pty Ltd v Comr of State Revenue – land developer deemed owner of land [87]

The Victorian Civil and Administrative Tribunal has affirmed land tax assessments issued to a taxpayer after concluding the taxpayer was the deemed owner of the subject land at the relevant times. The taxpayer was a land developer and was the registered owner of various parcels of land. The Commissioner had assessed the taxpayer to land…