For a supply to trigger a GST liability, it needs (amongst other things) to be made in the course of furtherance of an enterprise. A common GST question is whether the sales of vacant lots of land amount to carrying on an ‘enterprise’ and are subject to GST.

Payroll tax captures not only wages paid to employees but also certain payments made to contractors. In this part 6 of our payroll tax series, we look at what is a contractor and what payments to contractors are caught by the payroll tax regime. In part 7 we will examine the exemptions that apply to contractors.

AAT denies deductions for work-related expenses: Lambourne v Commissioner of Taxation [2020] AATA 4562

The Administrative Appeals Tribunal (AAT) recently agreed with the Commissioner in disallowing certain deductions for work-related expenses.

As previously discussed here, the ATO has now finalised the legislative instrument Self-Managed Superannuation Funds (COVID-19 Rental income deferrals – In-house Asset Exclusion) Determination 2020 (Determination). The Determination does not materially differ from the draft version.

As follow on from part 6 of our payroll tax series, where we identified when payments to contractors will be caught by the payroll tax system, in this article we consider the various exemptions that can apply to such payments to contactors. Importantly, if any of these exemptions apply, such payments to contractors will not be subject to payroll tax.

The Victorian State Budget for the 2020-21 year has been much awaited in light of the recent Covid-19 pandemic. The budget focused on promoting investment into housing and planning, rebuilding the state and its economy.

In part 8 of our payroll tax series, we explore how payments under an employment agency contract may be subject to payroll tax. The employment agency contracts were initially inserted into the Victorian Payroll Tax Act 2007 (the Act) as an anti-avoidance measure to capture not only traditional employment agency arrangement but also the interposition of entities

When varying a trust deed is vital to ensure that the variation is in accordance with the variation power and, critically, whether the particular variation can be made at all.

This article discusses the challenges of rectifying mistakes in trust deeds by way of a deed of rectification, particularly in the context of tax disputes involving revenue authorities.

Restructuring and CGT roll-overs: tips for Advisors Slide Overview

1. Roll-overs Relief 101;

Restructuring and CGT roll-overs: tips for Advisors Slide Overview

We have previously written about carefully reading the clauses of a trust deed when seeking to make variations. The recent Federal Court decision of Advanced Holdings once again exemplifies the adverse outcomes that can arise when protocols prescribed in a trust deed are not followed.

In part 9 of our payroll tax series, we explore the different types of payroll tax exemptions employers may qualify for. While we will refer to theVictorian legislation, these principles apply across all States and Territories as the payroll tax legislation is uniformed across Australia.

In this 10th part of our payroll tax series, we explore the grouping provisions contained in the Payroll Tax 2007 (PTA 2007). While we will refer to the Victorian legislation, similar provisions exist in all states and territories due to a harmonisation of the law.

Many office-based employees have been working from home due to COVID-19 restrictions. This has posed obvious logistical and operational challenges for many employers.

The AAT has rejected the Federal Commissioner of Taxation’s (Commissioner) view that a discretionary payment received by an employee upon his termination should be taxed as ordinary income. Despite the payment being made upon the termination of the employee the Commissioner argued that it was received in respect of their employment as it was calculated in relation to fees earnt.

In this 11th and final part of our payroll tax series, we explore the payroll tax de-grouping provisions. While we will refer to the Victorian legislation, similar provisions exist in all states and territories due to a harmonisation of the law.

In the recent decision of MWWD v FC of T 2020 ATC (16 October 2020), the Administrative Appeals Tribunal (AAT) found that payments to a contractor repair technician did not trigger a superannuation contribution/charge obligation under the Superannuation Guarantee (Administration) Act 1992 (Cth) (SG Act).

Under the Superannuation Industry (Supervision) Act 1993 (SIS Act) a disqualified person cannot be a trustee or director of a corporate trustee of a self managed superannuation fund. Where a person is disqualified because of a conviction, they can apply for a waiver of the disqualification status within 14 days from the date of conviction.

The Australian Taxation Office (ATO) has begun issuing notices for its compliance program focusing on the “Next 5,000” private groups in Australia (Next 5000 Program).