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
27 Sep

West Garbutt Principal - Director, Mark West has authored the following paper on the 'ordinary family or commercial dealing' exceptions in section 100A of the Income Tax Assessment Act 1936. The decision of BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112 is thoroughly analysed by Mark on the basis of valuable guidance in relation to this section of the Income Tax Assessment Act 1936. To access this document, please click: BBlood Enterprises Decision ...

08:42 / Income Tax
20 Jun

West Garbutt Principal - Director, Mark West has authored the following paper for Taxation in Australia Vol 56(11). This paper challenges the view that tax purpose limits the extent of the "ordinary family and commercial dealing" exclusion from the meaning of "reimbursement agreement" in s 100A of the Income Tax Assessment Act 1936. This “tax purpose based” view is central to the position reflected in the ATO’s TR 2002/D1 and PCG 2022/D1. But a disciplined analysis of the exact words of s 100A in the context of the approach to statutory interpretation prescribed by the High Court, and past case...

16:00 / 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
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
24 Jul

The Queensland OSR has recently launched its new online portal ‘OSR Online’.  The portal provides a secure electronic platform for landowners and their advisors to manage land tax obligations.  Lyndon Garbutt and Mark West have prepared an overview of the portal, including how to access and register for the portal, how to link related companies and trusts and how to authorise advisors.
16:41 / Land Tax
19 Jul

This year’s Queensland Budget has meant significant payroll tax changes took effect from 1 July 2019, particularly for regional employers. In the attached article, Lyndon Garbutt, Principal of West Garbutt summarises the recent changes and likely impact on regional employers including factors to consider when applying the regional employers discount.
15:34 / Payroll Tax
15 May

Lyndon Garbutt, Principal of West Garbutt presented at the CPA Australia Queensland discussion group at their monthly update series in Brisbane, Queensland.   Lyndon's topic was taking advantage of technology in the context of Queensland payroll tax and land tax.   If you want to learn more about land tax and payroll tax in Queensland and what advisors can do to help ensure their clients’ affairs are in order, then attached is a copy of the presentation.
11:55 / Land Tax / Payroll Tax / Uncategorized
22 Jan

The application of Queensland land tax to land held in trust by private wealth families can easily be misunderstood.  In the attached article, Lyndon Garbutt and Alex Whitney summarise: the circumstances in which land will be held on trust for land tax purposes; who will be regarded as beneficiaries; and the circumstances in which land held on trust should be eligible for the home exemption and primary production exemption.
09:43 / Land Tax
06 Mar

Lyndon Garbutt, Principal of West Garbutt co-presented with Liz Goli, Queensland Commissioner of State Revenue on State taxes to the Chartered Accountants of Australian and New Zealand (CAANZ) at their monthly update series in Brisbane, Queensland.  If you want to learn more about land tax and payroll tax in Queensland and what Chartered Accountants can do to help ensure their clients’ affairs are in order, then attached is a copy of their presentation.
02:57 / Land Tax / Payroll Tax