Published on 04 Jul 05
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers the following payroll tax topics:
- essential concepts of payroll tax
- what are wages?
- employment outside South Australia
- being a 'group' - why it is important?
- employee or contractor - why it is important?
It also covers the following land tax topics:
- what is land tax?
- liability and calculation
- single and multiple holdings
- exemptions and rebates
- avoidance and penalties.
Current at 22 June 2009
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