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State Taxes Convention

Published on 28 Jul 2022 | Took place at Hotel Realm Canberra, National

The State Taxes Convention remains the only national convention covering all state and territory taxes in one technical program.

The program once again featured the dual ‘duties’ and ‘payroll tax’ streams, including from a duties perspective, issues arising on public unit trusts, IPOs, double duty traps and changes of beneficial ownership, and from a payroll tax perspective, issues relating to nexus, the contractor provisions, the “Tell Us Once” project and Single Touch Pay-roll Phase 2. We also included sessions dealing with “development” taxes, such as GAIC and windfall gains tax, and the concessions and surcharges applicable in the land tax space to developers.

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Individual sessions

The Duties implications arising on IPOs and Demergers

Author(s):  Katrina PARKYN,  Ari ROSENBAUM

This paper covers:

  • Pre-IPO/demerger restructures – the availability of corporate reconstruction relief and the potential for clawback, including what constitutes a “public float”
  • The two most common methods of effecting a public float, the IPO of an existing vehicle or a “SaleCo” structure 
  • The ways in which landholder duty can be triggered on an IPO or demerger, including the ability for the Commissioner to aggregate interests and the conversion from a private entity to a public entity.
Materials from this session:

Jurisdictional boundaries and immunities – Come and get me

Author(s):  David W MARKS

This paper covers:

  • Immunities of State and non-State actors
  • Where does a State or Territory end?
  • Who owns or has dominion over skies and seas? and
  • Why it matters, as projects become unimaginably large and interconnected. 
Materials from this session:

Contractor provisions

Author(s):  Chris SIEVERS

This paper covers the implications of the decisions for payroll tax and in particular the operation of the “Relevant Contract” provisions and how the State Revenue Offices may administer those provisions.

Materials from this session:

Payroll Tax: Relevant contracts and related payments

Author(s):  Ian PHILLIPS

This paper covers the core concepts of a “relevant contract” and when payments may be made “for or in relation to the performance of work” under such contracts.

Materials from this session:

Developer Land Tax & Duty concessions and other Land Tax changes

Author(s):  Zoe CHUNG

This paper covers various concessions aimed at encouraging or supporting particular housing type developments and also other recent land tax updates and changes.

Materials from this session:

Victoria’s Growth Areas Infrastructure Contribution (GAIC) and Windfall Gains Tax (WGT) regimes – divergent by design

Author(s):  Michael TAYLOR-SANDS

The paper covers:

  • What GAIC applies to and how the regime operates
  • What WGT will apply to and how the new regime will operate
  • Similarities and differences between the two regimes
  • Divergent transactional outcomes
  • Practice management strategies.
Materials from this session:

Case & legislative update

Author(s):  Adam MUSGRAVE,  Tuyet Nguyen

This paper covers the perennial round-up and review of the year’s duties, payroll tax and land tax cases. 

Materials from this session:

Duties – the big ones

Author(s):  Kristina Popova,  Sarah SHAW,  Paula Thorne

This presentation covers and the most significant duties cases, the issues they bring to light, and implications for practice and administration.

Materials from this session:

Duties – Land owning unit trusts

Author(s):  Craig MILNER,  Tom Tian

This paper covers:

  • An overview of the landholder and trust acquisition regimes in relevant jurisdictions
  • A deeper dive into the public unit trust rules in the various jurisdictions, with a particular focus on unlisted trusts in Victoria and Queensland
  • Practical considerations in establishing an unlisted trust, raising funds and dealings in units.
Materials from this session:

Transfer duty: double duty issues – what to avoid and how to plan?

Author(s):  Jinny CHAIMUNGKALANONT,  Mark Peters

This paper covers:

  • Nomination clauses in contracts and options
  • Transfers in conformity
  • Subsales
  • Refunds on termination of contract and
  • Put and call option assignments.
Materials from this session:

Tell us once – pre-filling state payroll tax lodgements with Single Touch Payroll data

Author(s):  Jason McDonald,  Michael Howes

This paper covers information on the Federal and State Governments’ initiatives to simplify the administration of payroll taxes through the use of data exchange, in the broader context of reducing red tape for business.

Materials from this session: