Miscellaneous 2005

The nature of payroll tax and land tax issues

Source: South Australia

Published Date: 4 Jul 2005

 

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This paper covers the following payroll tax topics:

  • essential concepts of payroll tax
  • what are wages?
  • employment outside South Australia
  • being a 'group' - why it is important?
  • employee or contractor - why it is important?
  • degrouping.

It also covers the following land tax topics:

  • what is land tax?
  • liability and calculation
  • valuations
  • single and multiple holdings
  • exemptions and rebates
  • avoidance and penalties.

Individual Session

The nature of payroll tax and land tax issues

Author(s): Rod Dunne

Details

  • Published By: Rod Dunne
  • Published On:4 Jul 2005
  • Took place at:Holiday Inn Adelaide

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2005

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