Published on 10 Jun 08
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers the amendments to the Queensland Payroll Tax Act as a result of harmonisation of key aspects of Queensland's payroll tax legislation with that of NSW and Victoria, including:
- changes to the grouping provisions and the introduction of ‘tracing' provision
- what is a ‘relevant contract' and exemptions from payroll tax on payments to contractors under the new rules?
- finally(!) - specific provisions for the payroll tax treatment of employee share schemes - but the news is not all good;
- other changes to the payroll tax legislation as a result of the ‘harmonisation' amendments.
James is a Director with Ernst & Young and is a State Taxes specialist with the firm and has over ten years taxation experience. James advises on stamp duty planning in relation to corporate restructuring and mergers and acquisitions across a broad range of industries including: property, banking and insurance, media and telecommunications, manufacturing, utilities and mining. In addition to stamp duty, James also provides practical and timely assistance with other state taxes including payroll tax and land tax
Current at 10 June 2008
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