Miscellaneous 2008

Payroll tax " Grouping provisions: Application of Commissioner's discretion

Source: National

Published Date: 11 Jul 2008

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

This paper discusses the application of the Commissioner's discretion under the new harmonised payroll tax grouping provisions and includes:
  • a brief technical discussion of the new harmonised Commissioner's discretion for excluding a member from a group
  • key practical elements which are considered in applying the discretion
  • a case study.

Individual Session

Payroll tax - Grouping provisions: Application of Commissioner's discretion

Author(s): Danny Deligiannis

Details

  • Published By: Danny Deligiannis
  • Published On:11 Jul 2008
  • Took place at:Sheraton on the Park, Sydney

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.

Tags

Miscellaneous 2008

Share this page