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Grouping for payroll tax paper

Published on 18 Mar 15 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • cause and effect of grouping
  • related bodies corporate
  • common control
  • common employees
  • exclusion from grouping - overview
  • criteria for exclusion - independence and absence of connection
  • factors for consideration
  • recent cases.

 

 

 

Author profile:

Author Photo - Philip Magoffin
Philip Magoffin
Philip is a founding director of PPM Tax & Legal Pty Ltd, a boutique indirect tax firm based in Brisbane. Philip has over 17 years of specialist experience in stamp duties and payroll tax (for all states and territories). He advises clients on mergers and acquisitions, group restructures, payroll tax audits, exemption applications and exclusion orders. Formerly from the Queensland Office of State Revenue and some of the Big 4 global firms, Philip also specialises in operations taxes, such as customs duties, fuel tax and long service leave levies for multinational corporate groups, regional businesses and other professional practices. Current at 24 November 2014 Click here to expand/collapse more articles by Philip MAGOFFIN.
 

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