Published on 02 Jun 06
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper looks at current issues arising in the area of payroll tax. The far reaching effects of these provisions frequently goes unnoticed with clients being exposed to substantial liabilities following an audit. This paper deals with the practical payroll tax implications of:
- employee or independent contractor
- grouping of employers (and possible exclusions).
Current at 14 September 2011
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