This paper covers the amendments to the Queensland Payroll Tax Act as a result of harmonisation of key aspects of Queensland's payroll tax legislation with that of NSW and Victoria, including:
- changes to the grouping provisions and the introduction of ‘tracing' provision
- what is a ‘relevant contract' and exemptions from payroll tax on payments to contractors under the new rules?
- finally(!) - specific provisions for the payroll tax treatment of employee share schemes - but the news is not all good;
- other changes to the payroll tax legislation as a result of the ‘harmonisation' amendments.