shopping_cart

Your shopping cart is empty

Payroll tax – The sleeping giant paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 11 Sep 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

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

Author profile

Philip Magoffin
Photo of author, Philip MAGOFFIN Philip Magoffin is a founding Director of PPM Tax & Legal Australia Pty Ltd, a boutique indirect tax firm based in Brisbane. Philip has almost 30 years of specialist experience in payroll tax, land tax and stamp duties (for all states and territories). With regard to payroll tax, he advises clients on audits, grouping, exclusion orders and employment agent provisions especially with regard to professional arrangements. He has acted as instructing solicitor in many state tax litigation matters. Formerly from the Queensland Revenue Office and some of the Big 4 global firms, Philip also specialises in mergers and acquisitions and operations taxes such as long service leave levies for multinational corporate groups, regional businesses and other professional practices. - Current at 21 March 2025
Click here to expand/collapse more articles by Philip MAGOFFIN.

 

This was presented at 2014 Queensland Annual State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Division 7A – Putting your hands in the till without getting your fingers burnt

Author(s):  Chris Davis

Materials from this session:

Practice development in a changing environment

Author(s):  Alistair Marshall

Materials from this session:

Small business CGT concessions – Getting it right

Author(s):  Paul BANISTER,  Maggie Millar

Materials from this session:

Payroll tax – The sleeping giant

Author(s):  Philip MAGOFFIN

Materials from this session:

Corporate reconstructions – A game of snakes and ladders

Author(s):  Troy MORGAN,  James PETTERSON

Materials from this session:

GST and property – Avoiding the pitfalls

Author(s):  Sam MOHAMMAD,  Karl WOOD

Materials from this session:

Superannuation – Keeping the lid on the lolly jar

Author(s):  Chris WYETH

Materials from this session:

Effectively managing tax disputes – Managing the outcome from the beginning

Author(s):  Sarah Blakelock

Materials from this session:

The tax reform agenda

Author(s):  Robert JEREMENKO

Materials from this session:

Further details about this event:

 

Copyright Statement