GST ‘ Countertrade Transactions

In our November 2016 Tax Update we discussed the difficulties caused for GST compliance where consideration is provided in non-monetary form. The difficulties led the ATO to issue Practical Compliance Guideline PCG 2016/18 GST and countertrade transactions. PCG 2016/18 is intended to relieve taxpayers from strict GST compliance for certain transactions where consideration is provided …

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GST ‘ Countertrade Transactions

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Categories GST

GST – McEwans Australia Pty Ltd v Brisbane City Council

The Queensland District Court decision in McEwans Australia Pty Ltd v Brisbane City Council [2016] QDC 347 relates to the interpretation of the obligation of the Brisbane City Council (the Council) to reimburse McEwans Australia Pty Ltd (the Developer) for certain GST, pursuant to an infrastructure agreement (the Agreement) into which they had entered. In …

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Categories GST

Eligibility ‘ Local Councils and Payroll Tax Exemption

A recent case, Snowy Monaro Regional Council v Chief Commissioner of State Revenue [2017] NSWCATAD 14, a decision of the New South Wales Civil and Administrative Tribunal, is a reminder for local councils to ensure all activities for which they pay wages are eligible for payroll tax exemption. The general design of State payroll tax …

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Eligibility ‘ When will the Employment Agent Rules not apply?

A recent case UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852 examined what type of transactions are intended to be covered by the employment agency rules found in the NSW Payroll Tax Act 2007 . In the particular, UNSW Global procured persons to: act as expert witnesses in matters (such …

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Eligibility ‘ Is the Victorian Farmers Federation a Charity

A recent case, Victorian Farmers Federation v Commissioner of State Revenue [2017] VCAT 19 (the VFF) saw the membership based Federation fail in its attempt to be recognised as charity for payroll tax purposes. The VFF’s objects included: to advance, promote and protect the interest of Members, the interest of Agricultural industries in which members …

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