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Payroll tax de-grouping paper
Published on 27 Sep 11 by QUEENSLAND 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.
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This was presented at Payroll Tax Issues .
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Payroll tax de-grouping
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The employer/employee relationship - Legal perspective
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