Re-Raising of Historical Tax Debts
The Commissioner of Taxation has a statutory duty to pursue the recovery of tax debts. However, in certain situations, a tax debt will not be pursued. One of these situations is where the…
Schools and Payroll Tax: Assessing the Possibility for an Exemption
For non-profit schools and colleges (providing education at or below, but not above, the secondary level) with health and recreational facilities available for use by students of the school or…
Preparing for Payroll Tax Changes in Medical Practices: Clarity Still Required
1 July 2024 marks a critical date for those medical practices operating in South Australia that have been informed of their eligibility for the payroll tax amnesty. From that date, RevenueSA’s (RSA)…
Discretionary Trust Deed Issues
As many members of the generation that discovered discretionary trusts, as the preferred legal arrangements under which to hold investments or conduct a business, now contemplate the use of these…
Payroll Tax and Medical Practices: An Update and Warning to Others
In September this year, we took the opportunity to write in some detail about the payroll tax amnesty program[1] in South Australia, as outlined in RevenueSA’s Information Circular Number 106…
Payroll Tax and Medical Practices
On 30 June 2023, RevenueSA published Revenue Ruling PTASA003 (Relevant Contracts – Medical Centres) (Ruling). The stated purpose of the Ruling is to “explain the application of the relevant contract…
No Thanks! Effective Disclaimer of a Trust Entitlement
Attempts to disclaim an entitlement to trust, income or capital have arisen in various contexts for various reasons. The contexts often include receipt of an unexpected and unwanted income tax…
Onus of Proof in Tax Disputes
For taxpayers engaged in matters with the Australian Taxation Office (ATO) where facts are in dispute, the ATO will point out that the taxpayer bears an onus to prove facts it asserts. This onus is…
RevenueSA Online Land Tax Portal – Responding to Land Tax Letters
In anticipation of the new land tax provisions coming into effect on 1 July 2020, RevenueSA has been sending out letters to landowners requiring them to confirm details of their landholdings via the…
Residence Issues for Trust Estates With Foreign Corporate Trustees
The notional taxpayer described in Australian law as a ‘trust estate’ is required to calculate its net income as if it was a resident. ‘Resident trust estate’ is defined in s 95(2) of the Income Tax…
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DWFT Report
The DWFT Report is a comprehensive publication containing news, commentary and analysis of significant contemporary legal issues impacting the Australian business community.
