RSM Australia

Our People

Sam Mohammad
Partner - Brisbane

Biography

Sam Mohammad leads RSM's National indirect tax practice and has over 16 years' experience advising on indirect taxes. Sam specialises in providing practical and easy to understand GST, duty, payroll tax and fuel tax credit advice on complex matters, with a particular focus on clients in the property, government, mining and infrastructure sectors. Sam's client base includes ASX-listed property developers (both residential and commercial), multinational mining and energy companies, mid-scale and boutique developers and government departments and agencies.

Sam Mohammad is a Partner of RSM Australia Partners and a Director of RSM Australia Pty Ltd.

SIGNIFICANT PROJECTS

  • advising the State of Queensland on a number of projects including Queens Wharf Brisbane and Herston Quarter development project;
  • advising on, and successfully obtaining, GST private rulings and duty exemption requests on a range of complex matters;
  • managing ATO and OSR reviews and audits for clients across GST, duty, payroll tax and fuel tax credits, including a number of ATO Streamlined Assurance Reviews;
  • current member of the Tax Institute's Queensland State Taxes sub-committee;
  • prior member of the ATO's Fuel Tax Liaison group
  • being a regular presenter at Tax Institute and other external seminars and conferences

PROFESSIONAL ASSOCIATIONSSam Mohammad leads RSM's National indirect tax practice and has experience understanding GST, payroll tax and complex tax matters.

  • Member, Chartered Accountants Australia and New Zealand
  •  Member, The Tax Institute

QUALIFICATIONS

  • Bachelor of Business (Accountancy)
  • Bachelor of Laws
  • Member, Chartered Accountants Australia and New Zealand

REGISTRATIONS

  • Admitted solicitor of the Supreme Court of Queensland
  • Registered Tax Agent
Publications

Reforming GST and State Taxes

9 July 2020
If ever there was a topic that tax advisers would agree on, it is that GST and state taxes, such as stamp duty and payroll tax, are in desperate need of reform. In commemorating the 20th anniversary of the implementation of GST, it’s an appropriate to time to reflect on the current state of play for indirect taxes: GST receipts are stagnant...

Do you have the evidence ready for a JobKeeper claim review by the ATO?

5 June 2020
The first of June is traditionally the start of winter but, for the tax-minded amongst us, 1 June 2020 also marks the official start of the next phase of the JobKeeper scheme. The expectation is that most businesses in the JobKeeper scheme have by now performed their GST turnover analysis, collected their employee nomination forms, registered wi...

Employers to beware of hidden payroll tax and WorkCover costs of JobKeeper payments

20 May 2020
By and large, the JobKeeper Payment scheme is a much-welcome lifeline for employees and employers alike, especially now that the payments have started to flow. However, from an employer’s point of view, they need to be aware that they may be forced to bear some of the costs of administering the scheme. Potentially, these on-costs of the J...

Overview of State and Territory Government Announcements

30 April 2020
Overview of State and Territory Government Announcements. See below a summary of State tax measures. This information is current as of 30 April 2020 *Denotes an application may be required to access the concession. Australian Capital Territory > New South Wales >  Northern Territory ...

Calculating GST turnover for the JobKeeper Payment scheme

30 April 2020
Calculating GST turnover for the JobKeeper Payment scheme – cash, accruals, or something else?  One of the critical aspects for an employer to consider and satisfy as part of the JobKeeper Payment Scheme is whether it has satisfied the decline in turnover test.  What is clear from the Treasurer’s JobKeeper Rules, and associated ...

Land tax relief for landlords and tenants

30 April 2020
Land tax relief for landlords and tenants following the release of the Mandatory Code of Conduct The National Cabinet recently signed off on the Mandatory Code of Conduct (“the Code”) for commercial landlords and tenants, which included a set of “good faith leasing principles”.  Our summary of the Code and associated commerc...

JobKeeper Payment - new ways to prove decline in turnover

23 April 2020
The Commissioner of Taxation (the Commissioner) has now issued the much-anticipated legislative instrument setting out the alternative decline in turnover tests that can be applied by an entity as part of satisfying the eligibility criteria for the JobKeeper payment scheme.   While many entities will benefit from these alternative test...

Emergency Cash Grants for VIC small businesses

15 April 2020
On 21 March 2020, the Victorian (VIC) State Government announced a one-off $10,000 emergency cash grant for small businesses impacted by COVID-19. The grant is funded from the State Government’s $500m Business Support Fund to support small businesses that employ Victorians that have been highly impacted by the COV...

Emergency Cash Grants for NSW small businesses

15 April 2020
On 3 April 2020, the New South Wales (NSW) State Government announced a one-off $10,000 emergency cash grant for small businesses impacted by COVID-19. The State Government is offering grants to small businesses and not-for-profit entities that have suffered significant declines in revenue as a result of COVID-19 to supp...

VIC State Government’s COVID-19 Stimulus Package – What you need to know

30 March 2020
*This page was last updated on 30 March. For more information, click here. The Victorian (VIC) Government has announced a $1.7bn stimulus package, with the major items being: For businesses with Victorian taxable wages of $3m or less, a full refund of any payroll tax paid or payable for the 2019-20 financial year. ...

SA State Government’s COVID-19 Stimulus Package – What you need to know

27 March 2020
*This page was last updated on 27 March. For more information, click here. The South Australian Government has announced two stimulus packages pursuant to which it will:  Provide businesses with group Australian taxable wages of up to $4 million to a six-month waiver of payroll tax (for the months between April and...

NT State Government’s COVID-19 Stimulus Package – What you need to know

23 March 2020
*This page was last updated on 23 March. For more information, click here. The Northern Territory (NT) Government will:  Extend the existing payroll tax exemption for hiring Territory employees to 30 June 2021.  Put on hold any increases to government fees and charges, including electricity costs. ...

ACT State Government’s COVID-19 Stimulus Package – What you need to know

23 March 2020
*This page was last updated on 23 March. For more information, click here. The Australian Capital Territory (ACT) Government will:  Defer the payment date for payroll tax for up to 12 months for businesses with taxable wages of up to $10m.  Businesses in affected industries will receive a one-of six-month waiver of...

TAS State Government’s COVID-19 Stimulus Package – What you need to know

18 March 2020
*This page was last updated on 18 March. For more information, click here. The Tasmanian Government will:  Waive the requirement for employers in the hospitality, tourism and seafood industries to lodge payroll tax returns for March, April and May 2020.  The Tasmanian State Revenue Office will still require the 2019-20 ...

QLD State Government’s COVID-19 Stimulus Package – What you need to know

18 March 2020
*This page was last updated on 18 March. For more information, click here. The centrepiece of the Queensland Government’s stimulus package is a $1.2 bn investment in additional health system capacity to expand clinics, emergency and acute care departments and regional aeromedical services. For Queensland households, the ...

NSW State Government’s COVID-19 Stimulus Package - what you need to know

18 March 2020
*This page was last updated on 18 March. For more information, click here. On 17 March 2020, the New South Wales (NSW) State Government announced a $2.3 bn stimulus package aimed at both households and small to medium businesses.  While $700m of the package is aimed directly at front-line support for hospitals an...

State governments unveil tax relief during natural disasters

16 March 2020
The oft-quoted maxim is that the art of tax is to pluck the goose so as to maximise the amount of feathers but minimise the amount of hissing.   To take the analogy further, sometimes governments realise that the best approach is to stop plucking in the short-term so as to maximise the quantum of feathers to be collected in the long-te...

Directors beware – lifting the company veil for GST and other indirect taxes

2 March 2020
Generally, the unpaid debts of a company are not recoverable against the company’s directors. However, with effect from 1 April 2020, the Commissioner of Taxation (the Commissioner) will have new powers that allow him to cut through the company veil and recover unpaid indirect taxes such as GST, wine equalisation tax and luxury car tax (c...