Topics covered in this presentation include:
- are sub-contractors which are companies or partnerships registered for ABNs under the income tax system also ‘employees’ for payroll tax purposes? The B & L Linings case
- when is a charity not a tax-exempt body for payroll tax purposes? The Central Bayside case
- an update on the payroll tax grouping regime - The RET Enterprises case
- recent payroll tax rulings around Australia and the new ACT employee share scheme provisions
- who is the ‘owner’ of land held by a unit trust for land tax purposes? The CPT Custodian case.