NSW Tribunal payroll tax decision and allocation of costs

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The Residents Committee at Aveo Minkara village in Sydney sought the NSW Consumer, Trader and Tenancy Tribunal to give clarity to whether payroll tax could be passed on to residents as part of the village expenditure. The Tribunal decided the operator can apportion expenditure as long as the method of calculation of apportionment is disclosed. This is an important decision because it means the larger operators who incur ‘head office’ expenses can pass those expenses on in certain cases. See the attached Word document for a detailed explanation by Arthur Koumoukelis of Gadens Lawyers.