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State Taxes - The Essential Basics You Should Know

Published on 04 Jul 2005 | Took place at Holiday Inn Adelaide, SA

This seminar provides an overview of stamp duty, payroll tax and land tax in South Australia. Issue identification is often 'the issue' for practitioners. This session outlined the key concepts of stamp duty, payroll tax and land tax to assist practitioners in determining when they should refer the issue for further advice.

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Individual sessions

The nature of payroll tax and land tax issues

Author(s):  Rod DUNNE

This paper covers the following payroll tax topics:

  • essential concepts of payroll tax
  • what are wages?
  • employment outside South Australia
  • being a 'group' - why it is important?
  • employee or contractor - why it is important?
  • degrouping.

It also covers the following land tax topics:

  • what is land tax?
  • liability and calculation
  • valuations
  • single and multiple holdings
  • exemptions and rebates
  • avoidance and penalties.
Materials from this session:

Stamp duty issues

Author(s):  William ESAU

This paper covers:

  • the nature of stamp duty
  • when is stamp duty payable in SA?
  • when do you need to consider duty in other states or territories?
  • special areas of stamp duty
    • discretionary trusts including variations and distributions
    • unit trusts including redemptions and distributions
    • land rich provisions
    • valuation issues
  • concessions
    • farming
    • divorce
    • death
  • "inconsistencies" between the states
  • current issues including:
    • corporate restructuring
    • current audit areas
  • anti-avoidance provisions
  • obligations and penalties
  • brief practical guide to lodging documents for stamping
  • budget changes.
Materials from this session: