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Queensland payroll tax harmonisation changes presentation

Published on 10 Jun 08 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation 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.

Author profile:

James Petterson ATI
James an Account Director at Deloitte in Brisbane, advises government and private sector clients in relation to state taxes matters, including stamp duty, payroll tax and land tax matters. James advises on state tax matters across all Australian jurisdictions and has extensive experience in advising clients on stamp duty planning in relation to corporate restructuring and acquisitions, advising government on major infrastructure divestment projects, and advising clients on transactions across all business sectors. In addition, James is a contributing author to LexisNexis's Australian Stamp Duties Law. Current at 16 December 2015 Click here to expand/collapse more articles by James PETTERSON.
 
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