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The article discusses the recent High Court decision in Vanderstock v Victoria, where a 4:3 majority ruled the Victorian electric vehicle (EV) road user charge unconstitutional. Topics include the invalidated EV charge, the redefined concept of excise, and the broader implications for state taxes, potentially affecting areas like motor vehicle duties, registration charges, and climate-related regulations, marking a significant shift in federal-state fiscal balance.

The article focuses on Revenue New South Wales (NSW's) determination that NSW surcharge purchaser duty and surcharge land tax provisions are inconsistent with international tax treaties. It discusses the implications of this determination for citizens of certain treaty countries, highlights the case of Victoria's State Revenue Office, and provides insights into how trustees of discretionary trusts can navigate the foreign surcharge provisions in different states and territories.

The article discusses the importance of strict adherence to trust deed requirements for Binding Death Benefit Nominations (BDBNs) in self-managed super fund. Topics discussed include the significance of trust deed compliance for BDBNs, cases illustrating challenges to BDBN validity, and mentions the practical implications and benefits of using BDBNs.

The article offers information about the changes to the taxation regime and the expanding wealth of Australia's ageing population, along with mentions the growing need for estate planning to leverage appropriate tax structuring strategies. It discusses that tax amendments to fund Covid-19 government spending.

The article offers information about the charities and not-for-profit (NFP) sector in Australia. It mentions that broad range of federal and state tax concessions afforded to various types of Not-for-Profit Tax (NFPs). It discusses the factor which exacerbates compliance costs in the NFP sector in Australia.

The article discusses decision of the Victorian Supreme Court considered several issues that arose out of the GST provisions of a contract for the sale and purchase of land. Topics discussed include premises to maintain the property as a going concern; disagreement between the parties as to who carried the GST obligation; and recovery of loss and damage arising from the delayed settlement.

The article reports that A key amendment is the introduction of a broad new type of dutiable transaction which captures any other transactions "that result in a change in beneficial ownership of dutiable property". A "change in beneficial ownership" is widely drafted to include the creation or extinguishment of dutiable property.

The article focuses on the land tax and duty reforms in NSW will remove some of the tax barriers to institutional investment in the build-to-rent market. Topics discussed include Build-to-rent (BTR) as an asset class offers an attractive alternative to traditional home ownership for occupants; and those who choose or have no choice but to rent, the current Australian rental system has shortcomings for long-term renters.

The article delves into the evolution of tax law interpretation by the High Court of Australia, emphasizing a shift from strict letter-of-law interpretation to a more purposeful approach after the introduction of s. 15AA of the Acts Interpretation Act 1901 (Cth). It mentions that this change signifies a move toward interpreting tax laws with an emphasis on achieving their intended purpose and aligns with the increasing use of principles-based drafting in tax legislation.

The article offers information on the Queensland Government has released Public Ruling LTA000.4.1, which sets out the guidelines for ex gratia relief from the Queensland land tax foreign surcharge. It discusses that the guidelines set out in detail the factors that the Queensland Office of State Revenue will consider when determining whether each of the individual eligibility criteria are met.

The article discusses the differing approaches that states and territories in Australia are taking with respect to property taxes, particularly in the context of economic uncertainties and changing property market dynamics. Topics include the challenges faced by property owners, the diverging pathways taken by different states, the need for harmonization of property taxes, and the importance of extensive consultation and education for successful reform.

The article offers information on increase in surcharges for foreign investors for both stamp duty and land tax in state budgets of Victoria and introduction of surcharges in New South Wales and Queensland. It mentions increase in increase the rates of both the stamp duty and land tax surcharge and surcharges imposed to direct and indirect acquisitions of interests in residential property.

The article informs about decision of High Court on the appeal from Hill v Zuda Pty Ltd., which claim for how an Self-managed super funds (SMSFs) binding death benefit nomination (BDBN) can last either indefinitely or for a maximum of only three years. Topics include how to pay that member's superannuation death benefits; and require a trustee of the entity to provide any benefits in respect of the member on or after the member's death to a person.

The High Court has delivered a significant blow to the property development, infrastructure and mining sectors with its decision in Commissioner of State Revenue v Lend Lease Development Pty Ltd. These sectors generally use development or infrastructure agreements when a purchaser agrees to acquire an interest in property (such as land, infrastructure assets or mining tenements) from a seller and also carry out or fund the future development of the property or its surrounding area. In Lend Lease Development, the High Court unanimously held that payments and non-monetary development commitments given by a property developer under a development agreement could be brought to duty as consideration for a dutiable transaction arising under a separate contract providing for the sale of land. This article examines the implications of this decision for the property development, infrastructure and mining sectors and answers the burning question: is this the end of development and infrastructure agreements in Australia? [ABSTRACT FROM AUTHOR]