Revenue
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.
