CCIQ successful in the Supreme Court

Queensland Chamber of Commerce and Industry Ltd v Commissioner of State Revenue [2015] QSC 7

The Queensland Chamber of Commerce and Industry Ltd (‘CCIQ’) was successful in the Supreme Court of Queensland, which ruled in favour of CCIQ to allow its registration as a “charitable institution” under Part 11A of the Taxation Administration Act 2001 (Qld) (‘TAA’) from 30 June 2010.  Consequently, the wages paid by CCIQ from 30 June 2010 were not liable to Queensland payroll tax entitling CCIQ to a significant retrospective refund.

With PPM Tax & Legal as its instructing solicitor, this is a significant win for CCIQ.  Following the CCIQ decision, now is an opportune time for organisations, institutions and bodies to assess whether they may be eligible as a “charitable institution”.  Once registered, an institution may be entitled to a retrospective refund of payroll tax previously paid, which should have been exempt, and will be exempt from payroll tax on a prospective basis.

However, we recommend organisations act promptly to assess their eligibility as we anticipate the charitable institution exemption will be significantly narrowed through future legislative amendments.  Such amendments have already been proposed in Western Australia and we anticipate similar amendments will be made in other jurisdictions.

The decision is available here.

Please contact Philip Magoffin on (07) 3012 9056 for further details

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