The Taxation Legislation Amendment Bill 2014 (WA) on 9 March 2015 received Royal Assent as the Tax Legislation Amendment Act (No 2) 2015, Act No 8 of 2015. The Bill had passed all stages with amendments made in the WA Legislative Council. It amends the Duties Act 2008 (WA), Land Tax Assessment Act 2002 (WA), Pay-roll Tax Assessment Act 2002 (WA), and Taxation Administration Act 2003 (WA), to improve the efficacy of existing WA tax exemptions for charitable institutions.
Broadly, the amendments contained in the Bill seek to narrow the scope of the existing payroll tax, transfer duty and land tax exemptions as they apply to “fourth limb” charities (ie organisations that promote other purposes considered beneficial to the community). Among other things, the amendments made in the Legislative Council aim to align the treatment of employer associations registered under various industrial relations legislation with trade unions.
The WA Office of State Revenue [on Wed 11.3.2015] advised that the WA Commissioner of State Revenue “will write to bodies affected by the amendments” and that publications relating to the new legislation “will be available shortly”.
[LTN 47, 11/3/15]
FJM Comment
The Law Institute of Victoria recently appealed against Payroll Tax assessments on the basis that they were a fourth limb charitable association carried on for the benefit of the public as a whole or a section of it.