Victorian Farmers Federation v Commissioner of State Revenue (Review and Regulation) [2017] VCAT 19
The Victorian Farmers Federation (VFF) had requested an exemption from payroll tax under s.48(1) of the Act on the basis that the wages were paid or payable by the VFF as a non-profit organisation having as its whole or dominant purpose a charitable purpose.
By order dated 9 January 2017, the Tribunal confirmed the Commissioner's determination and concluded that VFF is not a charity within the meaning of s.48 of the Act.
Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue [2017] VSC 286
The Telecommunications Industry Ombudsman (TIO) is a company limited by guarantee established for the operation of the TIO Scheme as provided for by the Telecommunications (Consumer Protection and Service Standards) Act 1999.
TIO requested an exemption from payroll tax under s.48(1) of the Act on the basis that the wages were paid or payable by the TIO as a non-profit organisation having as its whole or dominant purpose a charitable purpose and applied for a refund.
The Commissioner denied the exemption and stated that to the extent that it affects the period post 1 July 2012, the TIO may object to the payroll tax decision. TIO objected to the decision. The Commissioner disallowed the objection, and TIO requested that the matter be treated as an appeal to the Supreme Court.
On 1 June 2017, the Supreme Court handed down judgment in favour of the TIO, granting the TIO the exemption.
