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Payroll tax - Some multi jurisdictional issues paper


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.

Author profile

Damian O'Connor CTA
Damian is the Managing Principal of the specialist taxation firm Tax + Law. He has more than 40 years experience in tax and commercial and family legal issues in Brisbane and Melbourne. His experience includes 23 years with the Australian Taxation Office and as a tax partner of a national law firm. He is a regular presenter for The Tax Institute, professional development providers, professional associations and universities. - Current at 12 April 2017
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