Sets out legislative amendments in relation to the point of consumption tax.
Sets out the changes to state taxes and grants announced as part of the 2018 NSW state budget.
The NSW Treasurer, The Hon. Gladys Berejiklian MP, announced changes to State taxes as part of the 2016 State Budget.
Guidelines for the refund of an over-payment of tax under Part 4 of the Taxation Administration Act 1996.
The amendment increases the amount represented by each penalty unit from $100 to $110 when penalty units are applied to certain offences.
Use this form to prepare your annual return for the NSW state tax equivalent regime.
Clarifies the status of private rulings and the conditions under which they will be issued. This ruling has been replaced by a newer version.
Clarifies the status of private rulings and the conditions under which they will be issued. Most relate to duty transactions, but private rulings can apply to all laws administered by Revenue NSW.
Use this form to prepare your quarterly instalment report for the tax equivalent regime for government businesses.
Use this form to register for TER. The form must be signed by a duly authorised representative of the Government business.
Guidelines for the refund of an over-payment of tax under Part 4 of the Taxation Administration Act 1996, This ruling has been replaced by a newer version.
The Appellant applied to the Chief Commissioner for a refund of gaming machine tax paid during the assessment periods from 1 January 2012 until 31 December 2015.
The Tribunal held that the Taxpayer did not discharge his onus of proof and the evidence did not support a finding that the Taxpayer was not the holder of the Licence during the Relevant Period
The matter originated as an application for review of the decision to refuse to refund gaming machine tax. The case has turned on the factual and/or legal question of whether the Plaintiff held the hotel licence at the relevant times.
Use this form to cancel your Point of Consumption Tax registration. You must provide details to reconcile your net NSW wagering revenue for the financial year to date.
In these proceedings, The Crest Hotel (“the Taxpayer”), sought review of the Chief Commissioner’s decision to apportion a tax refund between the Taxpayer and another hotelier pursuant to s 10(3) of the Gaming Machine Tax Act 2001 (“the Act”) in respect of the period 1 July 2012 to 30 June 2013 (“the relevant period”).
This was an application by eight companies (“the taxpayers”) for an order that the Chief Commissioner be restrained from taking any steps to recover the sums assessed by way of payroll tax for the period 1 July 2003 to 20 June 2010 until objections proposed to be lodged by the applicants had been determined. The total amount assessed as owing for payroll tax, interest and penalty tax was in excess of $4.2m, and the assessments were issued in respect of 12 companies.
The matter is remitted to the Chief Commissioner for reconsideration pursuant to s.63(3)(d) of the ADR Act. The Chief Commissioner is to have regard to the findings at  as to the method of calculation of the repayment required to be made by the Applicant to the Chief Commissioner in respect of the $60,191.26 payment by the Chief Commissioner to the Applicant. The Chief Commissioner is directed to use net profit rather than total profit in the calculations.
This matter related to an application by Metricon Qld Pty Ltd (“the Taxpayer”) for a review by the Supreme Court (“the Court”) of a decision by the Chief Commissioner of State Revenue (“the Chief Commissioner”) to make a reassessment of land tax before a review of the initial assessment requested by the Taxpayer had been determined by the Administrative Decisions Tribunal (“the Tribunal”). The Taxpayer contended, amongst other issues, that the reassessment issued before the review of the initial assessment was determined by the Tribunal was invalid.
The taxpayers in these proceedings, AES Wiring Pty Ltd ("AES") and AKS Distributions Pty Ltd("AKS") (the taxpayers), sought a review of a decision by the Chief Commissioner to impose penalty tax of 25% and the market rate of interest with respect to a failure to pay payroll tax as a "business group" for the period 1 July 2006 to 30 November 2010 ("the relevant period"). The taxpayers did not dispute the primary decision that they be treated as being grouped for the purposes of the Pay-Roll Tax Act 1971, the Taxation Administration Act 1996 ("the TAA"), and the Payroll Tax Act 2007 (the 2007 Act).