25 Jan

Payroll tax audits often focus on payments to contractors, including whether payments are subject to payroll tax as wages paid to common law employees, or under the employment agency provisions or relevant contract provisions.  These three concepts are complex and evolving.  As such, it is prudent for businesses to seek tax advice.  In this article, tax lawyers, Lyndon Garbutt and DJ Alexander, consider the implications of a recent Court of Appeal decision, Integrated Trolley Management, regarding the employment agent provisions.   To access this document, please click: Payroll tax and employment agency contracts ...

09:47 / Payroll Tax
15 Dec

With an increase in payroll tax audits focusing on payments to contractors, it is prudent for businesses to seek tax advice.  There are three hurdles that businesses and tax advisors need to consider in determining whether payments to contractors are subject to payroll tax: the common law employee classification, the relevant contract provisions, and the employment agent provisions.  In this article, tax lawyers, Lyndon Garbutt and DJ Alexander, consider key developments in these areas in 2023, including for medical centres, general practitioners, and allied health professionals (following the Thomas and Naaz decision). To access this document, please click: Payroll tax and...

09:52 / Payroll Tax
23 Mar

Following on from his previous published views on a correct interpretation of section 100A, West Garbutt Principal – Director, Mark West has provided further comment following the BBlood decision (by Thawley J), the decision by the Full Federal Court in the Guardian AIT appeal and the issue by the ATO of its final ruling TR 2022/4. Mark submits there remain significant unresolved inconsistencies between the ATO's approach in TR 2022/4  - and the words of section 100A and the case law. To access this document, please click: Section 100A update ...

12:51 / Income Tax
20 Oct

West Garbutt Senior Associate Alex Whitney has authored the following paper on family trusts for Legalwise. This paper discusses the intricacies of the family trust election rules and their impact on family trusts at each stage of a trust’s lifecycle. To access this document, please click: Family Trusts; the beginning, middle and end ...

10:45 / Uncategorized
15 Sep

Dung Lam and Marlon Camacho, lawyers of West Garbutt, have authored the following paper published in the New South Wales Law Society Journal on the recent Revenue NSW Ruling regarding the Transfer of Primary Production Property between Family Members. This paper discusses the NSW duty exemptions available for family farm succession planning.   To access this document, please click: Handing down the family farm without NSW Duty ...

17:29 / Stamp Duty
28 Jul

Lawyers Mark West and Alex Whitney, author the following paper which covers what is understood to be the current ATO view on, and also how to proactively manage and mitigate the risks in relation to, reimbursement agreements. This paper was presented by Mark West at the 2021 Queensland Tax Forum. To access this document, please click: Trusts 100A - reimbursement agreements; identifying and reducing taxpayer risks ...

10:03 / Income Tax
14 Apr

In response to the impact of Covid-19 on the Queensland economy, the Queensland government has announced a range of land tax relief measures.  Lawyers Lyndon Garbutt and Mark West have prepared an overview of the measures for Queensland landowners, including how the different measures can be accessed and considerations to be taken into account in determining eligibility. To access this document, please click: Queensland land tax - Covid-19 Relief ...

11:37 / Land Tax
10 Mar

West Garbutt Principal Lyndon Garbutt recently presented at the 11th Legalwise Brisbane Property Lawyers conference, providing practical tips to property lawyers  on GST and Queensland land tax. For people wanting to access a copy of the slides please click on the link below.  Should more detailed advice be required, or you would like assistance with identifying the GST and land tax implications of your property transaction, then please contact one of our specialist GST lawyers. To access this document, please click: Legalwise Property Lawyers - GST and Land Tax ...

15:45 / GST / Land Tax
29 Nov

The ATO will be notifying all tax agents in early December 2019 regarding which of their clients will be coming under review by the expansion of its Tax Avoidance Task Force. Affected taxpayers include any private wealth groups that control more than $5 million in wealth or have more than $10 million in turnover.  Essentially, the ATO has: expanded its Top 320 program to be a Top 500 program, focusing on the 500 largest private wealth groups in Australia introduced a new high wealth private groups program focused on private groups with more than $50 million in wealth introduced a new medium and emerging private groups program focused on private...

15:23 / CGT / GST / Income Tax