Skip to main content

Your shopping cart is empty

Payroll tax - The sleeping giant paper


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:

Scott Pease
Scott Pease is a founding director of PPM Tax & Legal Pty Ltd. Scott has over 10 years of specialist experience in payroll tax, WorkCover and stamp duty (for all states and territories). He specialises in payroll tax audits, prudential reviews, exclusion applications, contractor analysis, group restructures and mergers and acquisitions. Scott spent the first eight years of his career at Big 4 global firms where he gained valuable experience advising on all state taxes. He is a Solicitor of the Supreme Court of Queensland and is actively involved in tax controversy litigation. Current at 24 November 2014
Author Photo - Philip Magoffin
Philip Magoffin
Philip is a founding director of PPM Tax & Legal Pty Ltd, a boutique indirect tax firm based in Brisbane. Philip has over 17 years of specialist experience in stamp duties and payroll tax (for all states and territories). He advises clients on mergers and acquisitions, group restructures, payroll tax audits, exemption applications and exclusion orders. Formerly from the Queensland Office of State Revenue and some of the Big 4 global firms, Philip also specialises in operations taxes, such as customs duties, fuel tax and long service leave levies for multinational corporate groups, regional businesses and other professional practices. Current at 24 November 2014 Click here to expand/collapse more articles by Philip MAGOFFIN.

This was presented at 2014 North Queensland Tax Seminar.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Further details about this event:


Copyright Statement