Our team has a wide range of experience advising on the duty, land tax and payroll tax, as outlined below.
- Duty consequences of transactions, including dealings in partnerships and trusts which can be particularly complex
- Share and asset sales across all Australian jurisdictions
- Landholder duty issues
- Implementation of trust cloning restructures
- Transfer of control of family businesses to the next generation
- Strategies to avoid or minimise corporate trustee duty when changing control of a trustee company
- Application of the corporate reconstruction concessions
- Contested matters including dealing with the revenue offices in objections, appeals, disputes, re-assessment applications, cancelled agreements and refunds
- Whether payments to contractors are subject to payroll tax
- Whether payments are subject to payroll tax under the employment agent provisions (which apply much more broadly than to employment agents)
- Advice on the payroll tax grouping provisions
- Whether entities can be de-grouped by making an application to the Commissioner
- Strategies that allow trustees holding residential property to claim the principal place of residence land tax exemption
- Cloning strategies to transfer land to multiple trustees to allow access to multiple tax free thresholds
In addition to providing advice, our team regularly assists with responses to audits, objections and disputes.