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Payroll tax – The sleeping giant paper

Published on 11 Sep 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • cause and effect of grouping
  • related bodies corporate
  • common control
  • exclusion from grouping – overview
  • criteria for exclusion – independence and absence of connection
  • common employees
  • recent cases.

Author profile:

Author Photo - Philip MAGOFFIN
Philip MAGOFFIN
Philip is a Director with PricewaterhouseCoopers
Current at 4 April 2008
Click here to expand/collapse more articles by Philip MAGOFFIN.
 

 

This was presented at 2014 Queensland Annual State Convention .

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Individual sessions

Practice development in a changing environment

Author(s):  Alistair Marshall

Materials from this session:







The tax reform agenda

Author(s):  Robert JEREMENKO

Materials from this session:

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