April 24
Website improvements
The Office of State Revenue is redeveloping its website to help users find information easier and to make the content clearer, regardless of whether they be first time users or regular visitors. The OSR website will be designed to be the primary source of trusted and reliable information for people interacting with OSR.
The use of the website has grown enormously over recent years and has increased in importance for our clients and OSR, this means we need to improve the content, navigation and feature set of the website.
You can help by supplying feedback via a short on-line survey that will help shape the redevelopment.
April 30
Draft practice direction PY 9.1 available for information
Draft Practice Direction 9.1 indicates how the Commissioner intends to exercise his discretion in relation to penalty tax and unpaid tax interest arising in connection with the relevant contractor provisions to be introduced from 1 July 2008 as part of the pay-roll tax harmonisation measures.
The draft practice direction is for information only and will be replaced with a formal practice direction in due course.
April 24
Draft revenue ruling released
Draft Revenue Ruling TA 2.3D is released for public comment. Revenue Ruling TA 2.3D sets out the general manner in which the Commissioner will decide whether or not to remit penalty tax imposed under s.58 of the Taxation Administration Act 2001 and the extent of any remission.
Members of the public are invited to comment on this Draft Revenue Ruling. Comments must be in writing and should be received no later than close of business Friday, 16 May 2008.
Written submissions are to be forwarded to:
Matt Houston
Manager - Administrative Policy Branch
Office of State Revenue
GPO Box 2593
BRISBANE QLD 4001
April 17
Pay-roll Tax Amendment (Harmonisation) Bill 2008
The Pay-roll Tax (Harmonisation) Amendment Bill 2008 was passed in Parliament on 16 April 2008 and is now awaiting Royal Assent.
The Bill predominantly implements a package of measures to harmonise Queensland's pay-roll tax arrangements with those of other jurisdictions with effect from 1 July 2008.
The changes contained in the Bill are as follows:
1. increase in the motor vehicle allowance exemption rate;
2. increase in the accommodation allowance exemption rate;
3. change to using the type 2 gross-up factor for valuing fringe benefits;
4. new exemption for paid parental and adoption leave;
5. new exemption for bushfire fighting and emergency volunteers;
6. new exemption for volunteer honorary ambulance officers;
7. new Community Development Employment Project exemption;
8. introduction of relevant contracts provisions;
9. introduction of employee share acquisition scheme provisions;
10. inclusion of termination payments to non-employee directors;
11. inclusion of superannuation payments to non-employee directors;
12. amendment of the exclusion of wages for work performed 'outside Australia' to 'in another country'
13. inclusion of 'remuneration' in the general definition of 'wages';
14. adoption of specific third party payment provisions;
15. changes to the grouping provisions; and
16. changes to the employment agent provisions.
If you would like to view the Bill or its explanatory notes, they are available on the Office of Parliamentary Counsel website through the following link:
http://www.legislation.qld.gov.au/Bill_Pages/Bill_52_08.htm
April 23
System maintenance 27 April
Due to system maintenance activities, OSR's Services Online (including e-lodgment systems) will not be available during the following times:
7:00am to 10:00am Sunday 27 April 2008.
We apologise for the inconvenience - please try again later.
April 17
System maintenance
In order to conduct necessary maintenance, Services Online clients will not be able to log on for the period from 8.00am to 12.00pm Saturday 19 April and 7.00am to 9.00am Sunday 20 April. OSR apologises for any inconvenience this outage may cause.
April 3
Pay-roll tax harmonisation seminars
From July 2008, Queensland will be aligning key aspects of its pay-roll tax legislation with that of New South Wales and Victoria.
This is your opportunity to learn more about these changes. The Office of State Revenue will be holding seminars in:
Seminars commence 7 May 2008.
For information on dates, venues and to register online follow this link: http://www.osr.qld.gov.au/taxes/payroll/harmonisation.shtml