Court decides on industry bodies and payroll tax

Published on 24 December 2015

The Victorian Supreme Court handed down its decision in Law Institute of Victoria v Commissioner of State Revenue [2015] VSC 604 on 21 October 2015.

It confirmed the Commissioner’s view that this industry representative body’s dominant purpose, to service, promote and attract members, is not charitable and that not all wages paid or payable during the period in question were paid to employees engaged exclusively in work of a charitable nature. As such, the LIV is liable for payroll tax on those wages. 

The LIV has not appealed the decision.