Payroll tax Miscellaneous 2014

Payroll tax - The sleeping giant

Source: QLD

Published Date: 10 Oct 2014

 

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This paper covers:

  • cause and effect of grouping
  • related bodies corporate
  • common control
  • common employees
  • exclusion from grouping – overview
  • criteria for exclusion – independence and absence of connection
  • factors for consideration
  • recent cases.

Individual Session

Payroll tax - The sleeping giant

Author(s): Philip Magoffin , Scott Pease
Materials from this session:

Details

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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Payroll tax Miscellaneous 2014

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