Recent developments in payroll tax and land tax

Source: New South Wales

Published Date: 29 Mar 2006

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Topics covered in this paper 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.

Author(s)

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