Model agency found to be an employment agent for payroll tax purposes
An employment agency contract involves a contract between two parties where one of the parties (the employment agent) procures the services of a person for a client. The relevant test is whether the employment agent provided individuals who would comprise, or who would be added to, the workforce of the client for the conduct of the client's business.
Sladen Snippet – COVID-19: The Victorian Government announced further tax relief measures
State and territory revenue offices made land tax and payroll tax measures in response to the COVID-19 pandemic. We outlined a summary of the measures as at 1 September 2020 here.
State tax COVID-19 reliefs 2.0
In April 2020 we reported on Land Tax and Payroll Tax measures state and territory revenue offices made in response to the COVID-19 pandemic. As the ramifications of COVID-19 continue to affect Australians, these measures have since been extended and new measures announced.
Duty payable on discharge of vendor’s debt by purchaser of land
In the recent decision of Gulliman Pty Ltd v Commissioner of State Revenue [2020] VCAT 804, the Victorian Civil and Administrative Tribunal (Tribunal) held that the discharge of debt owed by vendor to purchaser in respect of previous transaction amounts to non-monetary consideration and, therefore, was subject to land transfer (stamp) duty.
Primary production land exemption denied due to insufficient evidence
Court determines payments to a contractor not subject to payroll tax as services found to be ancillary to the supply or use of the goods
Managing Tax and Revenue Office Audits During COVID-19
Sladen Snippet - VCAT rules land being prepared for primary production and denies exemption from land tax
Sladen Snippet –Trust deeds of discretionary trusts holding NSW residential land must now be amended before 31 December 2020 to avoid foreign surcharges
As referred to in our previous articles, the State Revenue Legislation Further Amendment Bill 2020 (NSW) has now received royal assent on 24 June 2020.
Primary production land tax exemption knocked back – the Annat case
Annat v Commissioner of State Revenue [2020] VSC 108 (Annat) highlights the real risk faced by some farm owners in qualifying for a primary production land tax exemption .
Due to the Victorian State Revenue Office’s approach and scrutiny on primary production lands of late, traditional farming land owners are finding that they now must understand the difficult legislative requirements surrounding primary production land tax exemptions, the resulting structuring and record keeping requirements to ensure that they are not unintentionally exposing themselves to large land tax liabilities.
Sladen snippet: Victorian relief measures in response to the bushfires and COVID-19 pandemic now law
As of 1 May 2020, the State Taxation Acts Amendment (Relief Measures) Act 2020 (Vic) introduces various changes to land transfer duty and payroll tax relief measures as part of the government’s response to provide relief measures for bushfire affected areas and the COVID-19 pandemic.
Sladen Snippet: Additional Tax Relief Announced by the Victorian Government
COVID-19 disruptions on your workforce and how it can shift your payroll tax liabilities to another jurisdiction
The COVID-19 crisis has introduced unprecedented disruptions to the workforce, pushing employees and employers to work in remote capacities and in expedited ways across many industries.
This will mean that employers will soon have to turn their minds to considerations never contemplated before, such as their base line payroll tax assumptions and whether or not changes in the ways we will be working in the coming months, will shift payroll tax liabilities to a different jurisdiction. We explore these questions further in this article.
Transfers to Bare Trusts: Court of Appeal Provides Clarity on Duty Exemption
The Court of Appeal handed down its decision in MD Commercial Pty Ltd v Commissioner of State Revenue [2019] VSCA 295 in late 2019. The decision has provided further clarity on the application of section 35 of the Duties Act 2000 (Vic) which provides an exemption from duty for transfers to bare trusts.
Land tax relief in the midst of the COVID-19 pandemic
COVID-19 – State and Territory Payroll Tax Stimulus Measures
State and territory revenue offices continue to make announcements in response to the COVID-19 crisis. Relevant to many businesses will be the numerous payroll tax changes. The changes include waivers and deferrals for eligible businesses as well as the bringing forward of cuts to tax-free thresholds in some jurisdictions.
COVID-19: Government and ATO support available
The COVID-19 virus is having a devastating effect on Australian businesses.
Federal, State, and Territory Governments have introduced a range of business stimulus measures and the Australian Taxation Office (ATO) is supplying administrative support to affected taxpayers. We expect further support initiatives as the crisis unfolds.
Sladen snippet - High Court refuses special leave on the Optical Superstore payroll tax case
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.