Miscellaneous 2006

Recent developments in payroll tax and land tax

Source: New South Wales

Published Date: 29 Mar 2006


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.

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Individual Session

Recent developments in payroll tax and land tax

Author(s): Christopher J Bevan CTA


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Miscellaneous 2006

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