Exemptions

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Payroll Tax Assessments For Subcontractors Providing RACV Emergency Roadside Services Set Aside By The Victorian Supreme Court

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Payroll Tax Assessments For Subcontractors Providing RACV Emergency Roadside Services Set Aside By The Victorian Supreme Court

In Nationwide Towing & Transport Pty Ltd v Commissioner of State Revenue (No 2) [2018] VSC 609, the Victorian Supreme Court has handed down another decision* against the Victorian State Revenue Office by setting aside payroll tax assessments issued in relation to payments to subcontractors.

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MD Commercial: transfers to “bare” trustees failed to qualify for an exemption from Victorian stamp duty

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MD Commercial: transfers to “bare” trustees failed to qualify for an exemption from Victorian stamp duty

The Victorian Supreme Court in the decision of MD Commercial Pty Ltd & AJ Commercial Pty Ltd v Commissioner of State Revenue [2018] VSC 560 confirmed that certain transfers of land to trustees were not exempt from duty under section 35 of the Duties Act 2000.