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 ...

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 ...

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 ...

Mark West and Lyndon Garbutt provided a tax lawyer’s overview of available exemptions and concessions to attendees from various not for profits and charities at the Queensland Chartered Accountants Australia and New Zealand (CAANZ) sharing knowledge breakfast. The presentation focused on the importance of payroll tax, land tax and other State taxes for not for profit organisations and charities operating in Brisbane and Queensland.  Strategies to manage exposure to shortfalls with tax and to deal with overpayments of tax were also shared.  Co-presenter Sandra Wojcik of UnitingCare providing attendees an insight from the perspective of an in-house tax counsel within a large NFP. For people wanting more information on payroll tax, land tax, duty and local government regulations as they apply to not for profits and charities, please click on the below link to access a copy of the powerpoint presentation.  Should more detailed advice be required, please contact one of our specialist tax lawyers.

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.