Qantas Airways Limited v Chief Commissioner of State Revenue [2015] NSWSC 826

The Supreme Court of NSW has held that defined benefit fund contributions in the nature of top-up contributions and amounts in excess of adjusted normal contributions are entitled to be apportioned between exempt and taxable wages for payroll tax purposes. Adjusted normal contributions were not proven to be entitled to automatic apportionment. This decision reaffirms the previous decision of CSR Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1380.

SuperStream compliance date extended for medium to large employers

The Australian Taxation Office (ATO) has acknowledged it will extend its compliance flexibility to employers who are not yet SuperStream ready by four months, to 31 October 2015. The ATO has confirmed its priority is to help employers understand and comply with their SuperStream obligations during this period to ensure all organisations are compliant by 1 November 2015. See the full decision for further details.

Extension of time to lodge taxable payment annual report for payments to contractors

The Commissioner of Taxation has extended the timeframe for lodgment of the Taxable payment annual report for payments to contractors in the building and construction industry to 28 August 2015 (previously 21 July 2015). This extension has been published on the ATO website.

Payroll tax – Extension to the NSW Jobs Action Plan rebate scheme (NSW)

The Payroll Tax Rebate Scheme (Jobs Action Plan) Amendment (Extension) Bill 2015 (NSW) has received Royal Assent. The bill extends the closing date of the NSW Jobs Action Plan rebate scheme from 30 June 2015 to 30 June 2019.

Payroll Tax – 2015-16 state budget amendment bill (WA)

The WA government’s Taxation Legislation Amendment Bill 2015 (WA) has received Royal Assent. The bill introduces a gradual diminishing payroll tax threshold from 1 July 2015. The diminishing threshold applies to employers with taxable wages between $800,000 (based on the current threshold) and $7.5 million. Employers with taxable wages in excess of $7.5 million will have no entitlement to the payroll tax threshold.

Payroll tax – Apprentices and trainees payroll tax rebate (QLD)

The Payroll Tax Rebate, Revenue and Other Legislation Amendment Bill 2015 (QLD) has received Royal Assent. The bill provides a 25 per cent payroll tax rebate on the wages of apprentices and trainees from 1 July 2015 to 30 June 2018.