The Taxation Institute's submission regarding the amendments to the pay-roll tax grouping provisions proposed by the Victorian State Taxation Acts (Miscellaneous Amendments) Bill 2003. The Taxation Institute is concerned that the amendments will have the effect of unduly widening the grouping provisions. The amendments, if passed in their present form, will result in businesses which have no connection being grouped together. This will create uncertainty and huge unnecessary compliance costs both for the Government and small business.
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