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Payroll tax - The sleeping giant paper

Published on 10 Oct 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • cause and effect of grouping
  • related bodies corporate
  • common control
  • common employees
  • exclusion from grouping – overview
  • criteria for exclusion – independence and absence of connection
  • factors for consideration
  • recent cases.

Author profiles:

Author Photo - Philip MAGOFFIN
Philip MAGOFFIN
Philip is a Director with PricewaterhouseCoopers
Current at 4 April 2008
Click here to expand/collapse more articles by Philip MAGOFFIN.
 
Scott Pease
Current at 28 September 2014

 

This was presented at 2014 North Queensland Tax Seminar .

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