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Sladen Snippet - Tribunal determines that transfer of land between SMSFs does not trigger duty

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Sladen Snippet - Tribunal determines that transfer of land between SMSFs does not trigger duty

In a recent case of Nifuno Pty Ltd atf Stephen Forbes Pension Fund v Chief Commissioner of State Revenue [2019] NSWCATOD 3, the NSW Civil and Administrative Tribunal (NCAT) considered the application of an available duty concession for the transfer of property in connection with persons changing superannuation funds, including self-managed superannuation funds (SMSFs).

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Payroll tax cuts in regional Victoria

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Payroll tax cuts in regional Victoria

Thousands of businesses across regional Victoria have already taken advantage of the Victorian Government’s regional payroll tax cuts, which have saved businesses more than $31 million in the first financial year it was introduced.

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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.

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Living and Leisure: Victorian leases and the State tax implications

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Living and Leisure: Victorian leases and the State tax implications

The Victorian Court of Appeal in its recent decision of Living and Leisure Australia Pty Ltd vs Commissioner of State Revenue (Living and Leisure) dismissed the appeal by the taxpayers and upheld the Victorian Supreme Court’s conclusion that the contended leases in respect of Crown lands within the alpine resorts granted exclusive possession and were leases.

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Victorian Supreme Court strikes a blow to payroll tax clampdown against the healthcare industry: The Optical Superstore Case

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Victorian Supreme Court strikes a blow to payroll tax clampdown against the healthcare industry: The Optical Superstore Case

Lately, revenue authorities have focused heavily on investigating medical, dental, optometry and other allied health clinics.

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Corporate Reconstruction and Consolidation Relief from duty – the Victorian provisions and requirements to make an application

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Corporate Reconstruction and Consolidation Relief from duty – the Victorian provisions and requirements to make an application

Under the Duties Act 2000 (Vic) (Act) there are corporate reconstruction and consolidation relief provisions that provide for an exemption for the direct or indirect transfer of dutiable property (including landholder acquisitions).