Published on 26 Jul 12
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
recent payroll tax grouping cases in the last 12 months
some propositions arising from grouping cases
some food for thought on the structure of the harmonised grouping legislation.
The main headings in the table of contents are:
Case update - grouping
Food for thought
Anthony Ince CTA
Tony has more than 20 years' experience in the indirect tax field, recently taking up a consulting role with RSM Bird Cameron in Perth. Most of his work is in the areas of GST, Payroll Tax and fuel Tax Credits. For several years he sat on the Western Australian State Revenue Liaison Committee as part of his role as Chairman of the Taxation Committee at the WA Chamber of Commerce and Industry. Current at 22 March 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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