Craig Whatman


Partner/Executive Director - Tax Advisory

Tax Advisory

   +613 8610 5617

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Professional Background

Clients receive the best taxation advice and assistance available through Craig, who heads up Pitcher Partners' Transaction Taxes team, advising on all aspects of Goods and Services Tax, Stamp Duty, Land Tax, the Growth Areas Infrastructure Contribution and Fuel Tax Credits.

At all times, clients' interests are served and advanced with Craig making representations to the ATO, State Revenue Offices and Treasury on current issues that affect their businesses.

Industry Experience

  • Legal
  • Legal services
  • Property

Memberships & Qualifications

  • Affiliate Member of the Institute of Chartered Accountants
  • Bachelor of Laws (Hons) (Victoria University of Wellington)
  • Barrister and Solicitor, Supreme Court of Victoria Member of the Law Institute of Victoria
  • Chartered Tax Advisor of the Tax Institute
  • Fellow of the Tax Institute
  • Member of the Taxation Institute's GST Sub-Committee

Articles Published

JobKeeper 2.0: New rules for calculating GST turnover

21st September 2020

Craig Whatman

On 16 September 2020, the Commissioner issued the Coronavirus Economic Response Package (Payments and Benefits) (Timing of Supplies Made and Decli...

Extension of Victorian land tax relief measures

17th September 2020

Craig Whatman

As Victorians continue to navigate the Stage 4 lockdown, the Government’s announcement on Thursday 20 August of further land tax relief measures...

Further tax relief for Victorian taxpayers

16th September 2020

Craig Whatman

Victorian businesses, owners of vacant properties in Melbourne’s inner and middle suburbs and owners of carparks in the congestion levy areas st...

Is your business eligible for the ATO’s cash flow boost payment(s)?

5th September 2020

Craig Whatman

Eligible entities can receive up to $100,000 in total upon lodgement of their activity statements for the period between 1 March and 30 September....

ATO commences JobKeeper reviews

6th August 2020

Craig Whatman

The compliance phase of the JobKeeper program aims to verify that businesses that are currently receiving (or have previously received) JobKeeper ...

Lodgement deadline looms for taxable payments annual reports obligations

27th July 2020

Craig Whatman

While initially only applicable to businesses operating in the building and construction industry, the Federal Government has progressively expand...

Land tax relief for landlords

23rd June 2020

Craig Whatman

*/Return to the COVID-19 news and updates hub/* [1] The relief measures follow the announcement by the Federal Government last week that it and ...

GST withholding - the transitional period ends soon

22nd June 2020

Craig Whatman

From 1 July 2020, contracts that were entered into before 1 July 2018 and which have not settled on or before 30 June 2020 will be subject to the...

Is tax reform inevitable?

2nd June 2020

Craig Whatman

Tax reform will have an important role to play as part of broader structural reforms to boost productivity and get the economy firing again post-C...

JobKeeper GST turnover checklist

20th May 2020

Craig Whatman

Visit FAQs for information about calculating GST turnover [1] The tool has been prepared in response to the provisions in the /Coronavirus Econom...

Tax relief measures announced by state and territory governments

15th May 2020

Craig Whatman

*/Return to the COVID-19 news and updates hub/* [1] For a summary of the measures announced to date, please click *here [2]*. *Last updated 14 ...

JobKeeper - How to calculate GST turnover

11th May 2020

Craig Whatman

The ruling, known as Law Companion Ruling LCR 2020/1 [1] ‘JobKeeper payment – decline in turnover test’, confirms that GST turnover is not ...

Assessing JobKeeper eligibility using GST turnover

16th April 2020

Craig Whatman

*/Return to the COVID-19 news and updates hub/* [1] To qualify for JobKeeper payments, employing entities must satisfy the decline in turnover t...

Director penalty regime extended to include GST

20th February 2020

Craig Whatman

.. What is the director penalty regime? The director penalty regime allows the Commissioner of Taxation to make directors of a company personally...

Decoding your land tax assessment notice

18th February 2020

Craig Whatman

Confirm the amount payable is appropriate to your circumstances by accessing your downloadable how-to guide to decoding your assessment notice. *...

State taxes relief measures announced following bushfires

14th February 2020

Craig Whatman

*These measures include:* * *stamp duty relief for the purchase of replacement homes and motor vehicles,* * *land tax relief for land in affe...

Vacant Residential Land Tax - Developers beware

5th February 2020

Craig Whatman

Developers whose projects are nearing completion should be mindful of the potential VRLT consequences of holding completed residences and of delay...

NSW Government land tax compliance project and amnesty

16th December 2019

Craig Whatman

If you have been incorrectly claiming a land tax exemption or have been incorrectly assessed for a lower amount of land tax than is correctly pay...

Changes to Victoria’s land tax primary production exemption

31st October 2019

Craig Whatman

The amendment to the PPL exemption means farmers with land in Melbourne’s urban growth areas who have historically received a land tax exemption...

Taxable Payments Annual Reports Due on 28 August 2019

24th July 2019

Craig Whatman

-------- WHAT ARE THE RULES ABOUT? ------------------------------------------- Businesses that operate primarily in the building and construction ...

Victorian State Budget 2019-20 | Property – Foreign Property Developers and Investors

30th May 2019

Craig Whatman

*Access the full Victorian State Budget analysis [1]* .... Increase to the Foreign Purchaser Additional Duty (FPAD) The Government has announced...

Significant change in Victorian stamp duty rules to impact land development arrangements

29th May 2019

Craig Whatman

Many standard development arrangements that are not caught by the current duty rules will be subject to duty under the new provisions. This major...

Victorian State Budget 2019-20 | Businesses

28th May 2019

Craig Whatman

*Access the full Victorian State Budget analysis [1]* .... Changes to the corporate reconstruction duty exemption rules The current corporate re...

Victorian State Budget 2019-20 | Property - Landowners

28th May 2019

Craig Whatman

*Access the full Victorian State Budget analysis [1]* The Government has forecast a decline in land tax revenue in 2019/20 by 0.35%, even after t...

Victorian State Budget 2019-20 | Property – Home owners

28th May 2019

Craig Whatman

*Access the full Victorian State Budget analysis [1]* .... Removal of Land Tax exemption on second title If you have a principal place of reside...

Victorian State Budget 2019-20 | Victorian regional businesses

28th May 2019

Craig Whatman

*Access the full Victorian State Budget analysis [1]* These are welcome measures, given that the Budget also introduced several new taxes, and an...

Decoding your Land Tax Assessment Notice

20th March 2019

Craig Whatman

Pitcher Partners has developed a guide to help you decode your assessment notice, and understand if you are being assessed for the correct amount ...

Do you run a business in the building and construction industry?

12th February 2019

Craig Whatman

-------- DO YOU NEED TO REPORT? ---------------------------------------------- If you run a business that operates primarily in the building and ...

Victorian land tax notifications to the State Revenue Office due 15 January 2019

20th December 2018

Craig Whatman

-------- WHAT IS THE AOS? ---------------------------------------------------- The AOS is an annual tax payable on Victorian land owned by an abse...

Government extends deadline to register business names

31st October 2018

Craig Whatman

This means unregistered trading names will continue to be displayed on the Australian Business Register (“*ABR*”) from 1 November 2018 until 3...

New registration requirements for trading names

24th October 2018

Craig Whatman

.. Update: Government extends deadline to register business names [1] The current national business name register was introduced in 2012 and is ...

Director Penalty Regime extended to include GST

18th October 2018

Craig Whatman

The Director Penalty Regime allows the Commissioner to make directors of a company personally liable for specified taxation liabilities of the com...

New GST property withholding rules now active – are you prepared?

11th July 2018

Craig Whatman

The new legislation came into effect on 1 July 2018.  Any property contracts entered into from this date may be caught by the new rules, as well ...

Imminent changes to director liabilities - Understanding your exposure

29th June 2018

Craig Whatman

*Read: Contact Magazine Winter 2018 [1]* In the 2018-19 Federal Budget, the Turnbull Government confirmed it would be broadening the reach of the...

State and territory stamp duty and land tax changes impact property transactions

20th June 2018

Craig Whatman

.. Queensland From 1 July 2018, Queensland’s Additional Foreign Acquirer Duty (AFAD) will increase from 3% to 7%, which will more than double ...

Changes to Victorian stamp duty law will impact property development and investment partnerships

17th May 2018

Craig Whatman

.. New partnership provisions The /Duties Act 2000/ (“*Duties Act*”) charges duty on a transfer, or change in beneficial ownership, of dutia...

VIC State Budget 2018/19 | Rural and regional Victoria

2nd May 2018

Craig Whatman

*Read: Access full Victorian State Budget 2018/19 review here [1]* The long-term trend of smaller rural communities is one which this government ...

VIC State Budget 2018/19 | Health and education

2nd May 2018

Craig Whatman

*Read: Access full Victorian State Budget 2018/19 review here [1]* .. Health The building and construction industry should benefit from a record ...

VIC State Budget 2018/19 | Infrastructure

2nd May 2018

Craig Whatman

*Read: Access full Victorian State Budget 2018/19 review here [1]* The infrastructure expenditure, which is currently driving economic activity i...

VIC State Budget 2018/19 | Payroll tax

2nd May 2018

Craig Whatman

*Read: Access full Victorian State Budget 2018/19 review here [1]* .. Payroll tax rate reduction for regional employers Eligible Victorian region...

VIC State Budget 2018/19 | Overview

2nd May 2018

Craig Whatman

*Read: Access full Victorian State Budget 2018/19 review here [1]* .. Strong economic growth On the back of strong economic growth, which has ave...

VIC State Budget 2018/19 | Review

2nd May 2018

Craig Whatman

The state’s coffers are bursting at the seams with taxation revenue, allowing the Andrews Labor Government to spend up big in the lead in to the...

VIC State Budget 2018/19 | Property

1st May 2018

Craig Whatman

*Read: Access full Victorian State Budget 2018/19 review here [1]* .. Budgeting for property Unlike the last few years, this year’s Budget does...

Purchasers of new residential property to pay GST directly to ATO from 1 July

21st February 2018

Craig Whatman

The new regime will require purchasers of new residential premises and potential residential land to remit the GST payable on the supply directly ...

New Vacant Residential Land Tax commences on 1 January 2018

12th December 2017

Craig Whatman

.. What is the VRLT? From 1 January 2018, the VRLT will be payable on residential properties in Melbourne’s inner and middle suburbs (affected...

Draft legislation released for residential property GST withholding regime

17th November 2017

Craig Whatman

Treasury has now released exposure draft legislation for the new regime. It will require purchasers of new residential premises and potential resi...

Company Directors could become personally liable for GST debts

11th October 2017

Craig Whatman

The GST measure was announced as part of a suite of measures aimed to further address concerns about fraudulent ‘phoenix’ activity and its imp...

Residential property purchasers to pay GST directly to the ATO

8th August 2017

Craig Whatman

.. Why the change? Under the current law, the seller of new residential premises or subdivided land is required to collect and remit the GST asso...

It’s rates notice time – has your property been overvalued?

7th August 2017

Craig Whatman

Your rates notice will include the site value of your property, which is determined by an independent valuer appointed by your local council or by...

GST now payable on supplies of digital downloads and other intangibles from offshore

6th July 2017

Craig Whatman

These measures came into effect on 1 July 2017. While the measures originally focused on taxing the supply of digital download products to Austra...

GST on supplies of low value goods to Australian consumers – delayed until 1 July 2018

26th June 2017

Craig Whatman

The changes have been introduced to level the playing field between Australian based retailers which are generally required to charge GST to cust...

Property taxes update

23rd June 2017

Craig Whatman

A summary of the changes are below: *Victoria* The Bill that contains the stamp duty and land tax changes announced in the Victorian Budget was ...

Changes to Victoria's off-the-plan stamp duty concession from 1 July

6th June 2017

Craig Whatman

*What is the existing OTP concession?* The existing OTP concession applies to all properties that are purchased off-the-plan, including residenti...

VIC State Budget 2017-18 | Family Violence Initiatives

8th May 2017

Craig Whatman

The government has committed $1.9bn to deliver on its promise to implement every Royal Commission recommendation, as announced in the government...

VIC State Budget 2017-18 | Overview

2nd May 2017

Craig Whatman

The government’s spending commitments continue to be supported by a strong tax revenue position, which will generate totaloperating surpluses of...

VIC State Budget 2017-18 | Health and Education

2nd May 2017

Craig Whatman

/Health/ The Andrews Government is responding to the continued growth in Victoria’s population and its associated strain on our health system. ...

VIC State Budget 2017-18 | Infrastructure

2nd May 2017

Craig Whatman

Infrastructure projects deliver multiple benefits to the state. They create jobs, enable the provision of services, allow efficiencies and improve...

VIC State Budget 2017-18 | Payroll Tax

2nd May 2017

Craig Whatman

.... Payroll tax-free threshold The payroll tax-free threshold will be increased from $575,000 to $625,000 with effect from 1 July 2017, and to $...

VIC State Budget 2017-18 | Property Taxes

2nd May 2017

Craig Whatman

As expected from announcements earlier in the year, the Budget introduces a number of property-related measures that are aimed at increasing the s...

VIC State Budget 2017-18 | Other Highlights

2nd May 2017

Craig Whatman

.... Agricultural sector The Budget provides support for farmers and primary producers through $86m in expenditure over the next four years for i...

GST to become payable on sales of low value goods into Australia from 1 July

3rd April 2017

Craig Whatman

.. Policy intent Currently, goods imported into Australia by a consumer with a customs value that does not exceed $1,000 are not subject to GST (...

Victorian stamp duty and vacancy tax changes to impact developers and investors

6th March 2017

Craig Whatman

.. Stamp duty Stamp duty will be abolished for first home buyers purchasing new or established properties for a price less than $600,000, while a...

Draft legislation released to impose GST on imports of low value goods into Australia

14th November 2016

Craig Whatman

.... The proposed changes Currently, goods imported into Australia by a consumer with a customs value that does not exceed $1,000 are generally n...

East Coast Surcharge Regimes

1st July 2016

Craig Whatman

On 21 June 2016 the New South Wales Government introduced a stamp duty surcharge of 4% for acquisitions of residential land by foreign purchasers....

GST To Be Imposed On Imports Of Low Value Goods Into Australia

6th May 2016

Craig Whatman

This follows an announcement made by the Government in August last year and is designed to boost the competitiveness of domestic suppliers who inc...

Increased Victorian stamp duty and land tax surcharges to further impact developers and foreign property buyers

22nd April 2016

Craig Whatman

Similarly, the Government will increase the land tax surcharge on foreign owners of all taxable Victorian property (residential or otherwise) from...

The Netflix Tax And Other GST Changes For Cross Border Transactions

10th March 2016

Craig Whatman

New measures dubbed the Netflix Tax will bring within Australia’s GST net supplies of anything other than goods or real property made by non-res...

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A key business strategy for any organisation is to manage their tax obligation at the same...

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Tax affects every individual, public, private and multinational company, each with their o...

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