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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 is a commercial Silk practising principally in Tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute & other professional bodies. He is a Chartered Tax Advisor and a Registered Trust and Estates Practitioner. He received the Tax Institute’s Meritorious Service Award in 2013. - Current at 12 June 2017
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This was presented at Payroll Tax Issues .

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