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Payroll tax de-grouping paper

Published on 28 Jul 11 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

the reason for grouping provisions
legislative provisions
common employees
practical operation of old and new de-grouping provisions
recovery issues when part of the group fails – Post harmonisation.

Author profile

David Marks KC CTA

David Marks KC, CTA is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013, and is on TTI’s Editorial Board. David also serves on the disciplinary panel of an international practitioner association. - Current at 10 July 2023

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This was presented at 11th Annual States’ Taxation Conference .

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State tax cases update
Author(s): Philip MAGOFFIN

Materials from this session:

State tax cases update paper

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State tax cases update presentation

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DisclaimerThese materials are 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.
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State tax rulings - Public & private rulings
Author(s): William ARUDSOTHY, Chrissie Berryman

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State tax rulings - Public & private rulings paper

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State tax rulings: Public and private rulings presentation

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DisclaimerThese materials are 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.
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Commissioner's address
Author(s): Paul BRODERICK

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Commissioner's address presentation

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State taxes update
Author(s): Murali Maheswaran

Materials from this session:

State taxes update paper

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State taxes update: A policy perspective presentation

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DisclaimerThese materials are 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.
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Compliance focus for revenue offices 2011-2012
Author(s): Rod RICHARDSON

Materials from this session:

Compliance focus for revenue offices 2011-2012 paper

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Compliance focus for revenue offices 2011-2012 presentation

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DisclaimerThese materials are 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.
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Anti-avoidance provisions
Author(s): Sue WILLIAMSON

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Anti-avoidance provisions presentation

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The employer/employee relationship - Legal perspective
Author(s): Michael FLYNN

Materials from this session:

The employer/employee relationship – Legal perspective paper

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The employer/employee relationship - Legal perspective presentation

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DisclaimerThese materials are 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.
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Duty issues for retirement villages
Author(s): Mark WEST

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Duty issues for retirement villages presentation

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Land rich & landholder duty - The changing landscape
Author(s): Brett ZIMMERMANN

Materials from this session:

Land rich & landholder duty - The changing landscape paper

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Landrich & landholder duty - The changing landscape presentation

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DisclaimerThese materials are 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.
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Payroll tax harmonisation
Author(s): Anthony JOHNSTON

Materials from this session:

Payroll tax harmonisation paper

$75.00 non member price
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Payroll tax harmonisation presentation

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DisclaimerThese materials are 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.
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Landrich & landholder duty workshop
Author(s): Christopher KNOTT

Materials from this session:

Landrich & landholder duty workshop presentation

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Payroll tax de-grouping
Author(s): David W MARKS

Materials from this session:

Payroll tax de-grouping paper
(Currently Viewing)

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Payroll tax de-grouping presentation

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DisclaimerThese materials are 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.
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Land tax exemptions - A miscellany
Author(s): Bradley L JONES

Materials from this session:

Land tax exemptions – A miscellany paper

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Land tax exemptions presentation

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DisclaimerThese materials are 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.
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The employer/employee relationship - Adviser's perspective
Author(s): Steve BATROUNEY

Materials from this session:

The employer/employee relationship – Adviser’s perspective paper

$75.00 non member price
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Employer/employee relationship - Advisor's perspective presentation

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DisclaimerThese materials are 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.
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11th Annual States’ Taxation Conference

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Payroll tax de-grouping paper

Author profile

David Marks KC CTA

More by David W MARKS

This was presented at 11th Annual States’ Taxation Conference .

Individual sessions

State tax cases update

Materials from this session:

State tax cases update paper

State tax cases update presentation

State tax rulings - Public & private rulings

Materials from this session:

State tax rulings - Public & private rulings paper

State tax rulings: Public and private rulings presentation

Commissioner's address

Materials from this session:

Commissioner's address presentation

State taxes update

Materials from this session:

State taxes update paper

State taxes update: A policy perspective presentation

Compliance focus for revenue offices 2011-2012

Materials from this session:

Compliance focus for revenue offices 2011-2012 paper

Compliance focus for revenue offices 2011-2012 presentation

Anti-avoidance provisions

Materials from this session:

Anti-avoidance provisions presentation

The employer/employee relationship - Legal perspective

Materials from this session:

The employer/employee relationship – Legal perspective paper

The employer/employee relationship - Legal perspective presentation

Duty issues for retirement villages

Materials from this session:

Duty issues for retirement villages presentation

Land rich & landholder duty - The changing landscape

Materials from this session:

Land rich & landholder duty - The changing landscape paper

Landrich & landholder duty - The changing landscape presentation

Payroll tax harmonisation

Materials from this session:

Payroll tax harmonisation paper

Payroll tax harmonisation presentation

Landrich & landholder duty workshop

Materials from this session:

Landrich & landholder duty workshop presentation