Published on 27 Aug 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
Payroll tax is a major source of state government revenue and payroll tax grouping is firmly on the radar of OSR auditors. The payroll tax grouping rules have been described as a parallel universe and maze from which escape is almost impossible and things certainly don’t get any simpler when businesses operate in different states. This paper looks at some practical steps that you can take to manage client exposure to unexpected tax costs in an highly technical area of law where unpleasant surprises are becoming increasingly more common for advisors as well as employers.
This paper covers:
- payroll tax liabilities where you least expect them - Different rules in different jurisdictions - Interstate and overseas payroll
- practical Guide to Payroll Tax Grouping
- dealing with OSR audits
- managing client expectations
- guidance from recent cases
- other multi jurisdiction employer obligations – eg workcover.
Current at 03 November 2016
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