Birchstone Brief for the week ended 4 August 2023

Don’t miss out – register now for our annual Advisers’ Day!

The day will be packed with tax, trust and estate planning sessions curated for professionals in the SME space. There will also be time to network and unwind over drinks after the technical sessions conclude at 5pm. 

Considering the recent uptick in activity by State/Territory Revenue Offices around the country in the payroll tax space, you may be interested in the session, “Common Payroll Tax Mistakes”, which will be presented by Birchstone lawyer, Nathan White.

Nathan has a particular interest in payroll tax and superannuation guarantee charge (SGC). He was admitted as a lawyer in October 2022 and has been recognised as an Australian Tax Law Rising Star by Doyle’s Guide.

Following on from barrister Justin Byrne’s session “Characterising Workplace Relationships: Employee v Contractor”, Nathan will cover the following:

  • common misconceptions regarding the kinds of arrangements which are potentially subject to payroll tax in Western Australia;
  • the scope and effect of the employment agent and relevant contract provisions in payroll tax legislation, and our recent experience regarding how Revenue Offices have sought to apply them in practice; and
  • tips and tricks to avoid the possibility of certain unintended payroll tax consequences

ATO Update

Class ruling and addendum released

The ATO has issued:

  • CR 2023/43 – Australian Unity Limited – Employee share scheme – Employee Mutual Capital Instrument Program; and
  • PR 2022/6A1 – Addendum to PR 2022/6 – Tax consequences for a customer participating in Commbank Yello with the Commonwealth Bank of Australia.






Draft legislation to clarify input tax credit rules

Treasury has released exposure draft legislation and explanatory materials regarding miscellaneous amendments to Treasury portfolio laws which seek to ensure the law operates as intended by correcting technical or drafting defects, removing anomalies and addressing unintended outcomes. One of the matters intended to be addressed by the draft legislation is ensuring that input tax credits are attributed to the appropriate GST tax periods.

Statute Law Amendment (NTCAT Conferral of Jurisdiction) Bill 2023 (NT) introduced

Bill has been introduced into the Northern Territory Legislative Assembly which, if enacted into law, will amend various Acts to provide for:

  • the dissolution of the Taxation and Royalty Appeals Tribunal; and
  • the transfer of jurisdiction to hear tax review applications to the Northern Territory Civil and Administrative Tribunal (NTCAT).


Birchstone Brief

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