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Payroll tax harmonisation effective 1 July 2008

Published on 10 Jun 2008 | Took place at Polo Club, Brisbane, QLD

Changes to the Queensland payroll tax legislation effective 1 July 2008 will have significant impact for all Queensland employers. In particular, comprehensive changes are being made to the grouping provisions, the treatment of payments to contractors, and employee share schemes. This session was an opportunity to hear in more detail what changes are being made and how they may impact your business. A representative from the Queensland Office of State Revenue was in attendance to answer any questions.

Individual sessions

Queensland payroll tax harmonisation changes

Author(s):  James PETTERSON

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.
Materials from this session: