State Taxes: A review and observations on recent trends
Published on 21 Aug 2020
| Took place at Online, VIC
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.