State taxes Payroll tax Land tax

Relevant restructuring - Payroll tax and duty aspects

Source: QLD

Published Date: 16 Sep 2015

 

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This paper covers:

  • importance of understanding the payroll tax grouping provisions
  • historical context - anti-avoidance measures
  • current grouping provisions
  • grouping of corporations
  • grouping based on use of common employees
  • grouping based on commonly controlled businesses
  • groups arising from tracing of interests in corporations
  • joint and several liability.

Individual Session

Relevant restructuring - Payroll tax and duty aspects

Author(s): Darius Hii , Lyndon Garbutt , Jessica Laird

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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State taxes Payroll tax Land tax Estate planning Succession 2015

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