Tag Archives: Talking Tax

Talking Tax – Issue 145

Time limits for claiming input tax or fuel tax credit: open for consultation

In brief

The ATO’s new Draft Miscellaneous Taxation Ruling MT 2018/D1 (Draft Ruling) outlines the Commissioner of Taxation’s (Commissioner) view on time limits applying to the entitlement to claim an input tax or fuel tax credit. The Draft Ruling is open for consultation until 25 January 2019.

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Talking Tax – Issue 137

Case law

Pub’s gamble pays off: gaming machine entitlements deemed revenue expenditure

A humble Daylesford hotel is the latest battleground in the age-old capital v revenue tax battle.

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Talking Tax – Issue 136

Case law

SRO come up short-sighted: distributions to beneficiaries not viewed as ‘wages’ for payroll tax purposes

In an important win for healthcare clinics, the Supreme Court of Victoria in Commissioner of State Revenue v The Optical Superstore Pty Ltd [2018] VSC 524 dismissed the Commissioner of State Revenue’s appeal and agreed with the Victorian Civil and Administrative Tribunal (VCAT) that trust distributions made to Optometrist Entities were not “wages” within the meaning of Payroll Tax Act 2007 (Vic) (PTA).

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Talking Tax – Issue 123

Case law

NSW Payroll Tax: appeal dismissed in Cessnock Tyres P/L v CCSR [2018] NSWCATAP 147

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Talking Tax – Issue 122

Case law

Decleah Investments Pty Ltd and Prince Removal and Storage Pty Ltd as Trustees for the PRS Unit Trust v FCT [2018] FCA 717

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