Helen Symon QC and Catherine Pierce identified recent decisions and trends in payroll tax, land tax and duty cases, including what they revel about the taxpayer's onus of proof. In the payroll tax context, they considered the reach of the "contractor provisions"? and recent consideration of factors guiding the Commissioner's grouping discretion. In the primary production land context, they discussed what it means to have a "principal business"? and identified challenges associated with proving that land is used primarily for primary production. Finally, Helen and Catherine also considered who is a "foreign purchaser"? for the purposes of the Duties Act.
State taxes: A review and observations on recent trends
Author(s):
Frank Hinoporos CTA
,
Helen Symon KC
,
Catherine Pierce
Details
- Published On:21 Aug 2020
- Took place at:Online
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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2020
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