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 relation to the payment of interest under the then s 43 of the Taxation Administration Act 2003 (WA). The taxpayer argued interest should be paid from the first relevant self-assessment (in this case, October 2004). The Commissioner argued the interest should be from the original decision refusing the taxpayer’s application to be declared a charitable body (ie 10 June 2010).
The Tribunal found the commencement date of the reassessment period in relation to the payment of interest on the refund of payroll tax as a result of the taxpayer’s exemption from payroll tax liability was 10 June 2010.
(Chamber of Commerce and Industry of WA (Inc) and Comr of State Revenue [2013] WASAT 107, WA State Administrative Tribunal, Chaney P, 10 July 2013.)
[LTN 137, 18/7/13]