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Payroll tax - some important issues paper

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:

  • wages
  • employee or independent contractor
  • grouping of employers (and possible exclusions).

Author profile:

Tony INCE

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This was presented at State Taxes Update .

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