Miscellaneous 2011

Payroll tax grouping in Victoria on the basis of employee use

Source: Taxation In Australia Journal Article

Published Date: 1 Mar 2011


In apparent reliance on s 71(3) of Victoria's payroll tax legislation, the Victorian State Revenue Office (SRO) suggests that grouping can occur under that legislation if an employee of one business provides only minimal service to another business. If the proposition underlying this suggestion is correct, the effect of it would be that most employers are members of one amorphous group, no member of which is entitled to the benefits of the threshold and deductible provisions of the legislation, absent a favourable exercise of the SRO's de-grouping discretion. In this article, various aspects of the context are examined to support a contention that s 71(3) does not have the breadth of operation which the SRO suggests.

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Miscellaneous 2011

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