Our People

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

Tax Insights | November 2022 edition

30 November 2022
November 2022 edition The latest tax updates for you and your business Keep up to date with the latest Australian and International tax news from our market-leading experts. THE TAX LIBRARY Are you giving the gift of FBT this Christmas? Let us help you avoid the FBT hangover As the silly season gets underway and with many emplo...

Late tax return lodgment could result in ABN cancellation

2 November 2022
On 1 November 2022, Treasury commenced consultation on proposed amendments that would provide additional grounds for the cancellation of an entity’s Australian Business Number (ABN).  Broadly, the proposed amendments to the A New Tax System (Australian Business Number) Act 1999 would permit the Registrar of the Australian Business Re...

Stamp duty: Family farm exemption

4 October 2022
A farm is a significant, if not the most significant, asset held by many farming families. Ensuring that the farm and farming business are passed down to the next generation of farmers within a family without a substantial stamp duty cost requires careful up-front and ongoing planning, typically with the support of an experienced adviser. W...

Queensland Government scraps land tax reforms

30 September 2022
The Queensland Government announced this morning that it will indefinitely defer the implementation of its controversial land tax reforms.  Following our Tax Insight on 4 August 2022, and in response to significant criticism and opposition from various stakeholders, the Queensland Government has announced that it will indefinitely defer t...

Tax Insights | August 2022 edition

31 August 2022
In our August 2022 edition of Tax Insights, we take a look at the impacts of COVID-19 on tax residency, how 'treaty shopping' is a new focus area of the ATO, and a handy guide to payroll tax rates across Australia.

Significant Queensland land tax amendments in 2023

4 August 2022
With effect from the Queensland 2023 land tax year (which ends on 30 June 2023), Queensland land tax will be calculated using a taxpayer’s total Australian landholding rather than using just their Queensland landholding.  The inclusion of interstate landholdings is unique to Queensland and will result in a higher land tax burden for taxpa...

A guide to payroll tax rates across Australia

2 August 2022
Each state or territory in Australia administers its own payroll tax rates. These vary and can be affected by thresholds, exemptions, and entitlements which are subject to change. We understand that it can be hard to stay abreast of these changes, that's why we've created a visual guide to help you quickly find the information you need. ...

How does the 2022-23 Queensland State Budget affect your business?

21 June 2022
The COVID-19 pandemic significantly impacted Queensland’s revenues over the past two years.  The key message from the Queensland Treasurer is that the emergency pandemic settings are over and the key priorities now are restoring the budget position, cost of living relief and jobs growth: The Queensland economy is forecasted to grow ...

Explorer to Producer: Australia’s Mining Regeneration

3 May 2022
A report by RSM on Australia’s modern miners The pace of change, the range of issues faced by Australia’s new generation of exploration and development companies on their journey to production,and the outlook for the sector, are all explored in this report. It also looks at the developments and trends altering Australia’s mineral explor...

Tax Insights | February 2022 edition

1 March 2022
In our February 2022 edition of Tax Insights, we explain the Patent Box Regime, take a look at the ATO's tailored approach to future engagement with the Top 100 taxpayers, and more.

ATO’s tailored approach to future engagement with Top 100 taxpayers

22 February 2022
On 16 February 2022, the Australian Taxation Office (“ATO”) published the Top 100 GST program: Future GST engagement after initial GST assurance review. This latest publication seeks to provide guidance on what Top 100 taxpayers can expect from the ATO in relation to its future engagement approach as part of the existing Top 100 GST ...

Should I develop property as a partnership or a joint venture?

9 February 2022
Around 60% of Australians invest in property – many with the goal of developing the property to make a profit. Due to the costs involved, it’s common for multiple parties to combine resources for a development project. One party may provide funding while the other provides construction and labour. Or one party may own the land, and the ot...

Tax Insights | September 2021 edition

1 October 2021
September 2021 edition The latest tax updates for you and your business Keep up to date with the latest Australian and International tax news from our market-leading experts. THE TAX LIBRARY Full expensing depreciation concessions As a result of the continued impact of the COVID-19 pandemic on the Australian economy, the Federa...

Tasmania | State Budget Analysis 2021-22

27 August 2021
What does the 2021-22 Tasmanian State Budget mean for you and your business? On 26 August 2021, the Tasmanian Premier and Treasurer, the Honourable Peter Gutwein MP, delivered the Tasmanian Budget for 2021-22.  Similar to most of the mainland states, the Tasmanian economy is showing signs of rebounding from its recent pandemic-related re...

State Budget Comparison - how does investment differ across the states and budgets?

23 August 2021
Spending across all major investment areas has increased dramatically since the COVID-19 pandemic hit in early 2020, including health, education, and infrastructure. This indicates that these governments may be spending their way out of the pandemic. The focus is on keeping people safe and healthy, providing strong educational infrastruct...

Queensland | State Budget Analysis 2021-22

16 June 2021
The headline message from the Queensland State Budget for 2021-22 is that Queensland’s economic recovery from COVID-19 is well underway and is happening more rapidly than forecasted: 

Tax Insights | March 2021 edition

31 March 2021
The latest tax updates for you and your business. Read our March 2021 Edition of Tax Insights today >>

New ATO tool providing GST compliance assurance

24 February 2021
In recent years, the Australian Taxation Office (ATO) has overhauled its broad-brush approach to undertaking tax audits – instead opting for a targeted risk-based approach. This approach would see a high number of initial audits to gain “justified trust” that a taxpayer is paying the right amount of tax, followed by an ongoing focus on those ...

Are you ATO “review ready”? | Justified Trust and Tax GST Compliance

6 January 2021
As we predicted in our August 2020 Tax Insight (Release of ATO’s new “GST Governance, Data Testing and Transaction Testing Guide), we have recently seen an increase in the ATO’s audit activity of taxpayers’ GST affairs and are expecting this to be further ramped up in 2021. The ATO is seeking objective evidence that businesse...

New South Wales | 2020-21 State Budget Analysis

18 November 2020
What does the 2020-21 New South Wales state budget mean for you and your business? The New South Wales (“NSW”) Government has taken on the challenge of making generational and big bang reform in the wake of COVID-19 in its 2020-21 Budget, delivered on 17 November 2020.  While most other budgets in 2020-21, both state and federal, have t...

Tasmania | 2020-21 State Budget Analysis

17 November 2020
What does the 2020-21 Tasmanian state budget mean for you and your business? Much like the other State Budgets, the Tasmanian 2020-21 Budget recognises the COVID-19 pandemic has both a health element and an economic element.  To this end, the Tasmanian Budget, released on 13 November 2020, makes further significant investments towards rebui...

Northern Territory | 2020-21 State Budget Analysis

13 November 2020
What does the 2020-21 Northern Territory budget mean for you and your business? In its 2020-21 Budget, the Northern Territory (“NT”) Government is promoting the Territory as ‘Australia’s comeback capital’ and the future economic agenda as being ‘Jobs First’.  This Jobs First approach involves:  Protecting ex...

South Australia | 2020-21 State Budget Analysis

13 November 2020
What does the 2020-21 South Australian state budget mean for you and your business? The South Australian State Budget is looking to restart the local economy by:  providing a platform for businesses to grow; investing in local infrastructure; and continuing to put health and safety of residents at the forefront of the post-pa...

Payroll tax relief to entice international and interstate businesses to move to NSW

6 November 2020
On 5 November 2020, the New South Wales (NSW) Government announced its new “Jobs Plus Program” (Program). The $250m Program directly encourages domestic and international businesses to move their head office or expand their operations into NSW through significant payroll tax relief. To access the Program, businesses will need to create ...

NSW land tax surcharges for foreign persons

29 October 2020
Under current legislation, ‘foreign persons’ that acquire or own residential land in NSW may be subject to surcharge purchaser duty (additional 8%) and ongoing surcharge land tax (additional 2%). Broadly, a ‘foreign person’ includes an individual who is not ordinarily resident in Australia (other than an Australian citizen) or various en...

Webinar: JobKeeper 2.0 - What you need to know | 14 October 2020

20 October 2020
There has been significant changes to the JobKeeper payments in the last few months. The latest update confirms that the JobKeeper payment scheme will be extended by a further six months to March 2021, with accompanying changes to the payment rate and eligibility. In the webinar, we covered the following topics:  Changes ...

New Queensland Stamp Duty Exemption for Eligible Small Business Restructures

19 October 2020
On 9 October 2020, the Queensland Office of State Revenue (OSR) released Public Ruling DA000.16.1 (the Ruling), which introduces an exemption from duty for certain transactions relating to small business restructures. This new ruling follows the Queensland Treasurer’s earlier announcement on 9 September 2020 regarding the intention to ‘aboli...

GST treatment for banking products released

2 October 2020
For a number of years, the Australian Taxation Office (ATO) has been revisiting long-held formal and informal positions it has taken with respect to the GST treatment of a range of banking products and financial services.  After being delayed by the urgent need to divert resources to its pandemic response, the ATO has now finalised a suite ...

GST and tax governance back on the agenda for boards and management

6 August 2020
Release of ATO’s new “GST Governance, Data Testing and Transaction Testing Guide” Summary Many businesses would be familiar with the Australian Taxation Office's (ATO's) embrace of the “justified trust” methodology and its strong focus on tax governance. Under its justified trust methodology, the ATO takes an assurance-based ap...

Webinar: JobKeeper 2.0 | 24 July 2020

24 July 2020
The Federal Government has released further details surrounding the much anticipated changes to the JobKeeper Payment.  The latest update confirms that the JobKeeper payment scheme will be extended by a further six months to March 2021, with accompanying changes to the payment rate and eligibility. RSM Directors Andrew Sykes and Sam Moha...

Queensland foreign owner land tax surcharge: Ex gratia relief guidelines

20 July 2020
In last year’s State Budget, the Queensland Government unexpectedly announced an immediate 2% surcharge on the Queensland land tax liabilities of foreign companies and trustees of foreign trusts (collectively, “foreign owners”). After much lobbying by the property industry and other stakeholders, the Queensland Government agreed to allow f...

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...
Events

Economic powerhouse Queensland not immune to federal budget’s danger warning

The first Federal Budget delivered under Prime Minister Anthony Albanese’s Labor Government has delivered a stark financial forecast for all Australians but little in the way of business-boosting measures. RSM Australia Director, Indirect Tax, Sam Mohammad said Treasurer Jim Chalmers’ focus on national and global economic uncertainty in the ...