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Payroll tax de-grouping paper

Published on 27 Sep 11 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • the reason for grouping provisions
  • legislative provisions
  • common employees
  • practical operation of old and new de-grouping provisions.

Author profile

David Marks CTA
David W Marks, QC, CTA is a Barrister at the Queensland Bar, with an extensive practice principally in tax, and more generally in equity and commercial matters. David was admitted as a solicitor in 1992, as a barrister in 2000, and took silk in 2015. He is an interstate member of the SA Bar Association. David contributes to tax law & policy submissions, for The Tax Institute, as a member of TTI technical committees. He is a past member of Qld’s State Council and Education Committee. In 2013, David received TTI’s Meritorious Service Award. - Current at 02 March 2017
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This was presented at Payroll Tax Issues .

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