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T & A Skills Care Service – The importance of evidence for primary production land tax exemptions

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T & A Skills Care Service – The importance of evidence for primary production land tax exemptions

The recent NCAT decision of T & A Skills Care Service Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCATAD 18 demonstrates the importance of a taxpayer discharging its evidentiary burden in claiming the primary production exemption from land tax.

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Victorian land tax trust provisions – VCAT’s changing perspective

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Victorian land tax trust provisions – VCAT’s changing perspective

The Victorian Civil and Administrative Tribunal decision of Caloutas as trustee for Caloutas Family Trust v Commissioner of State Revenue [2025] VCAT 82 has considered the interaction of bare or fixed trusts and the Victorian land tax trust surcharge provisions.

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Can you recover landholder duty from other parties (including from shareholders) - Aviation 3030 Pty Ltd

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Can you recover landholder duty from other parties (including from shareholders) - Aviation 3030 Pty Ltd

The Victorian Supreme Court decision of Aviation 3030 Pty Ltd (in liq) v Lao Holdings Pty Ltd [2024] VSC 800 has considered the ability for a company to recover landholder duty from the shareholders that had made the relevant acquisition.

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Division 7A – new ATO guidance – section 109U, it’s not all about Bendel

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Division 7A – new ATO guidance – section 109U, it’s not all about Bendel

The Australian Taxation Office (ATO) recently issued two key updates that could affect private groups using guarantee-backed financial arrangements.

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Section 99B - TD 2024/9 – updates on the ATO’s guidance

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Section 99B - TD 2024/9 – updates on the ATO’s guidance

The ATO published Taxation Determination TD 2024/9, finalising its guidance on section 99B of the Income Tax Assessment Act 1936 and specifically on the relevant factors to be considered when applying paragraphs 99B(2)(a) and (b).

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Is your settlement payment unsettling you?

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Is your settlement payment unsettling you?

The income tax treatment of settlement payments received under an agreement depends on the circumstances surrounding the entering into of the agreement, not just the terms of the agreement.

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Debt deduction creation rules – coming to a private group near you

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Debt deduction creation rules – coming to a private group near you

While the thin capitalisation rules have traditionally had limited application to many private groups, the new debt deduction creation rules (DDCR) that apply from 1 July 2024 are a clear creep into that space.

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Sladen Legal’s Tax Practice Recognised In Doyles Guide Victoria 2024

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Sladen Legal’s Tax Practice Recognised In Doyles Guide Victoria 2024

Sladen Legal has been recognised as a Third Tier Leading Tax Law Firm in Victoria for 2024 by Doyle's Guide. Doyle's Guide is a respected and independent directory that highlights Australia’s top firms and legal professionals.

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Sladen Snippet - PBR determines that death benefit to a spouse’s estate is not tax free

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Sladen Snippet - PBR determines that death benefit to a spouse’s estate is not tax free

Is the payment of a death benefit to a spouse’s estate tax free? The Australian Taxation Office (ATO) has released a Private Binding Ruling 1052273158502 (PBR) in which it determined that it was not under section 302-10(2) of the Income Tax Assessment Act 1997 (ITAA 97).

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Sladen Snippet - Private Wealth Advisor Program: advisors beware – you are on the ATO’s watch list

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Sladen Snippet - Private Wealth Advisor Program: advisors beware – you are on the ATO’s watch list

Over the course of the last year, the Australian Taxation Office (ATO) has repeatedly indicated in various forums that advisors are in the ATO’s sights.

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Rollovers - practical strategy and compliance insights

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Rollovers - practical strategy and compliance insights

In the current economic landscape, business owners may be considering a restructure, merger, or demerger to adapt, survive, or enable growth. A change in the structure of a business typically involves either the transfer of ownership interests in the entire business or of specific assets of the business. The disposal of an ownership interest in a business or its assets may trigger tax consequences for the business or business owners on capital or revenue account.

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Uber not liable for payroll tax – New South Wales Supreme Court decision

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Uber not liable for payroll tax – New South Wales Supreme Court decision

The New South Wales Supreme Court has that Uber is not liable for payroll tax on payments made to drivers in Uber Australia Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 1124.

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Sladen Snippet - New Victorian Short Stay Levy Bill 2024 introduced into Parliament

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Sladen Snippet - New Victorian Short Stay Levy Bill 2024 introduced into Parliament

A new tax will be imposed on both short stay service platforms and others who offer direct bookings of short stay accommodation. The levy will apply to stays less than 28 days but will exclude a homeowner’s principal place of residence or commercial residential premises (i.e. a hotel, motel etc).

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Sladen Snippet - PCG 2024/D2 - PSI and Part IVA

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Sladen Snippet - PCG 2024/D2 - PSI and Part IVA

On 28 August 2024, the Australian Taxation Office (ATO) published Draft Practical Compliance Guideline PCG 2024/D2 (Draft PCG) on Personal services businesses and Part IVA of the Income Tax Assessment Act 1936.

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Imbree Appeal - NSW taxpayer denied stamp duty exemption for transfer from SMSF to member

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Imbree Appeal - NSW taxpayer denied stamp duty exemption for transfer from SMSF to member

A taxpayer has lost an appeal in New South Wales on the ground that a potential exemption did not apply to agreements to transfer. This has wide implications for other transactions.

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Oliver Hume Appeal - Victorian Landholder Duty Applies on Capital Raising

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Oliver Hume Appeal - Victorian Landholder Duty Applies on Capital Raising

On 8 August 2024, the Victorian Court of Appeal in Oliver Hume Property Funds (Broad Gully Rd) Diamond Creek Pty Ltd v Commissioner of State Revenue [2024] VSCA 175 confirmed that landholder duty applied on the separate acquisition of shares by 18 investors under a single capital raising.  The Court held that that capital raising amounted to substantially one arrangement and therefore was a relevant acquisition for landholder duty purposes.

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Sladen Snippet: Armidale Jockey Club - Racing clubs “clearance house” liable to pay superannuation guarantee to jockeys

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Sladen Snippet: Armidale Jockey Club - Racing clubs “clearance house” liable to pay superannuation guarantee to jockeys

This Decision of the Administrative Appeals Tribunal (AAT) is a series of decisions against five jockey racing clubs brought by the Australian Taxation Office (ATO) regarding whether the racing clubs must pay super contributions on behalf of jockeys under the Superannuation Guarantee (Administration) Act 1992 (SG Act).

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Section 99B – TD 2024/D2 – you can’t always get what you need

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Section 99B – TD 2024/D2 – you can’t always get what you need

On 31 July 2024, the ATO released draft TD 2024/D2 and draft PCG 2024/D1 on aspects of section 99B.

While we welcome the ATO guidance on section 99B, it is not what taxpayers and advisors want– section 99B requires legislative amendment. However, is the draft ATO guidance what advisor’s need?

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Tao - Becoming a sole director of a corporate trustee triggers landholder duty despite no acquisition of units in a unit trust

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Tao - Becoming a sole director of a corporate trustee triggers landholder duty despite no acquisition of units in a unit trust

The VCAT decision of Tao v Commissioner of State Revenue (Review and Regulation) [2024] VCAT 637 has confirmed the breadth of the Victorian landholder duty change of control provisions - despite no acquisition of units in a unit trust.