SRO

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Sladen Snippet – Merristock – primary production exemption applies as trust can beneficially own shares

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Sladen Snippet – Merristock – primary production exemption applies as trust can beneficially own shares

In a case run by Sladen Legal, Merristock Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2024] VCAT 535, the taxpayer has successfully appealed against a Victorian State Revenue Office (SRO) determination that land owned by the taxpayer was not eligible for the primary production land tax exemption.

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Significant changes to various New South Wales state taxes legislation – State Revenue and Fines Legislation Amendments (Miscellaneous) Act 2022 (NSW)

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Significant changes to various New South Wales state taxes legislation – State Revenue and Fines Legislation Amendments (Miscellaneous) Act 2022 (NSW)

The State Revenue and Fines Legislation Amendments (Miscellaneous) Act 2022 (NSW) (Act) received Royal Assent on 19 May 2022.

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VCAT finds the sub-sale double duty provisions are triggered due to land development

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VCAT finds the sub-sale double duty provisions are triggered due to land development

The Victorian Civil and Administrative Tribunal’s (VCAT) decision in Hartman v Commissioner of State Revenue (Review and Regulation) [2022] VCAT 28 (Hartman Case) is a rare decision on the application of the sub-sale “double duty” provisions in the Duties Act 2000 (Vic) (Act).

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Sladen snippet – Victorian discretionary trust deeds must be amended by 1 March 2020 to avoid foreign duty surcharge

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Sladen snippet – Victorian discretionary trust deeds must be amended by 1 March 2020 to avoid foreign duty surcharge

The State Revenue Office (SRO) have announced that its current “practical approach” in relation to whether trustees of discretionary trusts trigger the foreign duty surcharge will cease from 1 March 2020.