Published on 01 Mar 11
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
In apparent reliance on s 71(3) of Victoria's payroll tax legislation, the Victorian State Revenue Office (SRO) suggests that grouping can occur under that legislation if an employee of one business provides only minimal service to another business. If the proposition underlying this suggestion is correct, the effect of it would be that most employers are members of one amorphous group, no member of which is entitled to the benefits of the threshold and deductible provisions of the legislation, absent a favourable exercise of the SRO's de-grouping discretion. In this article, various aspects of the context are examined to support a contention that s 71(3) does not have the breadth of operation which the SRO suggests.
Chris was admitted to practice as a Solicitor in 1982 and was a partner of a large national ?rm for over 13 years. He signed the Bar roll in 2003. He has had extensive commercial law experience in areas as diverse as energy industry regulation, project and infrastructure ?nancing and administrative law. In addition, he has practiced in state taxation for around 18 years and has been a member of the Victorian Law Institute's State taxes committee since its inception in the late 1980s.
Current at 17 May 2006
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