Domestic Property Developments Pty Ltd as trustee for the Dals Property Trust v Commissioner of Taxation – GST ‘new residential premises’
TAXATION – GOODS AND SERVICES TAX – where residential premises leased then made available for either leasing or sale – whether premises are “new residential premises” – whether “excess GST” passed on to buyer – decision affirmed
[2022] AATA 4436 ; File Number: 2021/3014; Senior Member R Olding (23 December 2022)
Commissioner of Taxation v Landcom – GST ‘margin scheme’
TAXATION – GST Margin Scheme – appeal from decision of primary judge setting aside objection decision – objection to private ruling – where single contract of sale concerned the sale of freehold interests in four lots of land – whether sale would be a single “supply” of land for the purpose of calculating the “margin” in s 75-10 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth)
At First Instance
CONSTITUTIONAL LAW – s 114 of the Constitution prohibits the Commonwealth imposing “any tax on property of any kind belonging to a State” – where GST is not imposed on States, but States have voluntarily agreed to pay notional GST – where the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) addresses notional GST, including the amount of notional GST which might be voluntarily paid – where applicant being a State owned corporation sought private binding ruling from Commissioner of Taxation in relation to application of a provision facilitating calculation of notional GST relevant to a proposed sale of land – where Commissioner issued private binding ruling and made an objection decision in relation to notional GST – private ruling and objection decision later claimed only to be a “purported” private ruling and a “purported” objection decision – on commencement of Part IVC appeal, Commissioner argued Court did not have jurisdiction – whether Court has jurisdiction to hear Part IVC appeal – whether there is “matter” within the meaning of ss 75 and 76 of the Constitution – whether there is a justiciable controversy in circumstances where GST cannot be and is not imposed – whether notional GST scheme can give rise to real and enforceable tax liabilities on the part of states – whether issue before the Court was hypothetical – Court found to have jurisdiction – states found to have real interest in the calculation of notional GST – states entitled to seek rulings about how provisions of GST Act apply
[2022] FCAFC 204; [2022] FCA 510; VID 315 of 2022; WIGNEY, MOSHINSKY AND HESPE JJ; 22 December 2022; TT article explaining the case]
Middleton v Chief Commissioner of State Revenue – temporary visa holder subject to ‘foreign person’ land tax surcharge
TAXES AND DUTIES – Land tax – Surcharge land tax – Foreign person – temporary visa holder. The surcharge land tax assessments are confirmed.
[2022] NSWCATAD 411; 22 December 2022; 2022/00235771; S E Frost, Senior Member
Jones v Commissioner of Taxation – Military Superannuation and Benefits Trust Deed
TAXATION – Income Tax – objections to tax assessments – payment of invalidity payments in accordance with the Military Superannuation and Benefits Trust Deed – Whether payments should be taxed as a superannuation income stream benefit – Whether payments were to be taxed as a superannuation lump sum – Whether an election was made in the relevant periods – Applicant’s taxation objections misconceived – objections decisions affirmed
[2022] AATA 4382; Senior Member O’Donovan; 16 December 2022; Canberra
Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) – NSW Payroll Tax
TAXES AND DUTIES – Payroll tax liability – Employment agents – Whether arrangements between related entities engaged “employment agency contract” provisions in the Payroll Tax Act 2007 (NSW) for the purposes of assessing payroll tax liability
(1) The appeal is allowed, with costs.
[2022] NSWCA 259; NSW Supreme Court of Appeal;Brereton JA, Simpson AJA, Griffiths AJA; 13 December 2022
Gupta v Tax Practitioners Board – Qualifications (MBA)
TAXATION – application for unrestricted registration as a tax agent – Master of Business Administration (MBA) – whether MBA is relevant to the unrestricted tax agent services to which the Applicant’s application for registration relates – MBA degree and units considered as a whole – only three out of 13 units relevant – eligibility requirements not satisfied – recommendations made concerning communications by Board staff concerning eligibility requirements – Reviewable Decision affirmed
[2022] AATA 4226; 12 December 2022; Senior Member Dr M Evans-Bonner; Perth
Nugawela v Commissioner of Taxation – Bankrupt taxpayer unable to appeal
TAXATION – appeal from a decision of the Administrative Appeals Tribunal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) – where applicant sought review in the Tribunal of six income tax assessments and was made bankrupt following commencement of review application – where Commissioner sought dismissal of those review applications in circumstances where bankruptcy trustee did not seek to pursue applications – where on remittal Tribunal required to determine whether Commissioner’s dismissal application should be held in abeyance pending the outcome of applicant’s proceedings in the Federal Court challenging the trustee’s decision to abandon review applications – whether the appeal raises a question of law – application dismissed
[2022] FCA 1474; [2021] AATA 1636; COLVIN J; 8 December 2022; Federal Court; WAD 164 of 2021
Peng v Chief Commissioner of State Revenue – First Home Owner Grant
APPEALS – Revenue Law – eligibility for First Home Owner grant; DECISION: (1) Leave to appeal on grounds 1 and 3 is refused; (2) Ground 2 of the appeal is dismissed.
- [2022] NSWCATAP 378; Cole DCJ, Deputy President, C Mulvey, Senior MemberJ S Currie, Senior Member; 7 December 2022
The Trustee for the NFTA Unit Trust v Commissioner of Taxation – GST: input tax credits disallowed
TAXATION – goods and services tax (GST) – input tax credits (ITCs) – eligibility to claim input tax credits – taxpayer’s burden to prove assessment excessive or otherwise incorrect – lack of substantiation – GST applied in a blanketed manner – lack of corroborating evidence to link transaction to creditable purpose – ITCs properly disallowed – recklessness shown on the evidence – taxpayer’s burden to prove the decision should not have been made or should have been made differently – decisions under review affirmed.
[2022] AATA 4132; 5 December 2022; Member D Mitchell
Picone and anors v Chief Commissioner of State Revenue – Land tax foreign person surcharge
TAXES AND DUTIES — Land tax — Surcharge land tax — Foreign person; The Decisions under review are confirmed.
[2022] NSWCATAD 382; 01 December 2022; Administrative and Equal Opportunity Division; AR Boxall, Senior Member
Kafes v Chief Commissioner of State Revenue
TAXES AND DUTIES — Land tax — Liability: Tax threshold — Liability: Exemptions — Assessments
[2022] NSWCATAD 385; 1 December 2022; AR Boxall, Senior Member
[Tax Month – December 2022 – 1.1.23]