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Relevant restructuring - Payroll tax and duty aspects paper


This paper covers:

  • importance of understanding the payroll tax grouping provisions
  • historical context - anti-avoidance measures
  • current grouping provisions
  • grouping of corporations
  • grouping based on use of common employees
  • grouping based on commonly controlled businesses
  • groups arising from tracing of interests in corporations
  • joint and several liability.

Author profiles

Jessica Laird
Jessica Laird, McCullough Robertson Jessica is a commercial and transactions lawyer with a focus on stamp duty and other transaction taxes. She has experience across a range of industries when it comes to designing and implementing tax effective corporate restructures as well as structuring transactions to obtain advantageous stamp duty outcomes. Specifically within the stamp duty space, Jessica also advises on the application of stamp duty exemptions (including corporate reconstruction exemptions) and assists clients when dealing with revenue offices in all jurisdictions in relation to duty assessments, private rulings and objections. - Current at 01 March 2015
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Lyndon Garbutt CTA
Lyndon is a principal and founder at West Garbutt. Lyndon is a qualified lawyer, chartered accountant and chartered tax adviser who advises on GST, payroll tax, land tax, income tax, capital gains tax and the establishment of private ancillary foundations. His diverse experience in dealing with the Australian Taxation Office (ATO) from an accounting and a legal perspective has given him a valuable insight into the motivation of agencies. Lyndon has acted for clients from diverse backgrounds in a wide range of industries, including the non-profit and charities sector. He has been involved in representing the interests of clients during ATO reviews and audits, drafting objections to ATO decisions and drafting applications for private binding rulings. Lyndon has also successfully negotiated with the ATO regarding the imposition of penalties, remission of interest charges, lifting of garnishee orders and negotiations regarding director penalty notices and payment arrangements. Lyndon has acted for clients in appeals to the Administrative Appeals Tribunal, successfully negotiating settlements before the commencement of formal proceedings. Lyndon’s experience also includes drafting and managing submissions to State revenue authorities regarding land tax and the application of payroll tax, including during State revenue authority audits. Lyndon drafts and lodges objections and appeals against payroll tax assessments and Commissioner decisions, including decisions relating to grouping of businesses for payroll tax purposes and the application of the contractor and employment agent provisions. Lyndon’s experience includes advising charities, non-profits and other organisations on the availability of a range of exemptions and concessions from land tax and payroll tax, including seeking refunds of overpaid tax for past years. - Current at 19 September 2019
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Darius Hii CTA
Darius works alongside accountants and other advisors to provide comprehensive structuring advice in relation to business and personal succession and structuring which includes: 1 preparing effective wills and estate plans for intergenerational asset protection and transfer; 2 wealth protection strategies; and 3 implementing tax effective business succession and restructuring strategies. In addition, Darius has developed a keen interest in and provides advice in relation to trusts, superannuation, land tax and payroll tax. - Current at 16 September 2015
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This was presented at Businesses on the Move: Relevant Restructuring .

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Individual sessions

Setting the scene - Laying the foundations

Author(s):  John Ioannou,  Murray HOWLETT

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