Published on 11 Jul 08
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper discusses the application of the Commissioner's discretion under the new harmonised payroll tax grouping provisions and includes:
a brief technical discussion of the new harmonised Commissioner's discretion for excluding a member from a group
key practical elements which are considered in applying the discretion
a case study.
Dionisios Deligiannis ATI
Danny Deligiannis ATIA is a Director in the Sydney Indirect Tax
Group of Ernst & Young. Danny has over ten years experience in
advising clients on indirect tax matters, particularly stamp duty,
payroll tax and value added taxes such as the GST. Danny has
extensive experience in advising clients on both local and cross
border indirect tax issues. Danny has advised a number of large
Australian companies and multinationals on payroll tax including
dealing with Revenue Authorities around Australia in negotiations
regarding audits and technical issues in seeking rulings and the
application of the relevant payroll tax legislation. Current at 07 May 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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