1.      Payroll Tax:

(a) Grouping issues – whether entities are properly grouped;
(b) Exclusion from group – whether entities are independent and unconnected with each other;
(c) Relevant Contracts – whether contractor provisions applied & whether exemptions satisfied;
(d) Wages – whether superannuation entitlements included as wages;
(e) Wages – constitutional jurisdictional issues as to whether the wage paid was sufficiently connected to NSW to be taxed in NSW.

2.      Land Tax:

(a) What is “ownership” for land tax purposes;
(b) Exemption for Sydney Olympic Park Association land – the Sydney Olympics site;
(c) Exemption for land used for primary production;

3.      Stamp Duty;

(a) Declarations of trust
(b) Change of trustees;
(c) Deceased estates and beneficiary entitlements;
(d) Call option duty

4.      Penalty and interest under State Taxes:

(a) Whether penalty and interest properly imposed;
(b) Whether penalty and interest should be remitted.

5.       PAYG matters/ director penalty notices.

6.      Liquidation matters – acting for and against liquidators seeking to recover unpaid taxes.