2018 State budget

Payroll tax thresholds are to rise from the current level of $750,000. From 2018-19 the threshold will be $850,000 a year, rising to $900,000 in 2019-20, $950,000 in 2020-21 and $1 million in 2021-22.

Parking Space Levy Decision Summaries

Tribunal

Assessment of Levy

2016 Decision

Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9
Date of Decision: 07 January 2016

Orders: The assessments were affirmed.

Catchwords: REVENUE LAW - parking space levy - interest - onus - fairness - time to issue assessments

Case summary: Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9

Exemption

2017 Decisions

Christopher CK Soo Pty Ltd t/a C Soo Superannuation Fund & J Yap t/a Surgery Superannuation Fund v Chief Commissioner of State Revenue [2017] NSWCATAD 281
Date of Decision: 15 September 2017

Orders: The assessments of the Chief Commissioner of State Revenue are affirmed.

Catchwords: Taxes and Duties - Parking Space Levy - exemption

Case summary: Christopher CK Soo Pty Ltd t/a C Soo Superannuation Fund & J Yap t/a Surgery Superannuation Fund v Chief Commissioner of State Revenue [2017] NSWCATAD 281
Sterling House 88 Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 279
Date of Decision: 15 September 2017

Orders: The assessments of the Chief Commissioner of State Revenue are affirmed.

Catchwords: Taxes and Duties - Parking Space Levy - exemption

Case summary: Sterling House 88 Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 279
Last updated: 6 March 2018