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Recent developments in payroll tax and land tax paper

Published on 29 Mar 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • are sub-contractors which are companies or partnerships registered for ABNs under the income tax system also ‘employees’ for payroll tax purposes? The B & L Linings case
  • when is a charity not a tax-exempt body for payroll tax purposes? The Central Bayside case
  • an update on the payroll tax grouping regime - The RET Enterprises case
  • recent payroll tax rulings around Australia and the new ACT employee share scheme provisions
  • who is the ‘owner’ of land held by a unit trust for land tax purposes? The CPT Custodian case.

Author profile:

Christopher Bevan CTA
Chris is Barrister Wentworth Chambers. Current at 01 July 2012 Click here to expand/collapse more articles by Christopher J BEVAN.
 

This was presented at State Taxes.

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Author(s):  Costa KOUTSIS

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