December 6, 2018
Time limits for claiming input tax or fuel tax credit: open for consultation
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.
October 12, 2018
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.
October 4, 2018
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  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).