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Payroll tax grouping paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 26 Jul 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • recent payroll tax grouping cases in the last 12 months
  • some propositions arising from grouping cases
  • some food for thought on the structure of the harmonised grouping legislation.

The main headings in the table of contents are:

  • Introduction
  • Case update - grouping
  • Propositions
  • Food for thought
  • Conclusion.

Author profile

Anthony Ince CTA
Tony has more than 30 years’ experience in indirect tax matters. He has been involved in the GST since its inception in Australia and was the spokesperson for CPA WA during implementation. Tony also practices in the area of Fuel Tax Credits and state taxes, such as payroll tax and land tax. In this capacity, he has presented on indirect tax topics at numerous state and national events, including CPA Congress and Taxation Institute State Taxes Conferences. Since 2003, he has lectured as a sessional lecturer in undergraduate and post-graduate tax at Curtin University and also instructs for the Tax Institute in their “Structured Education Program”. - Current at 01 September 2022
Click here to expand/collapse more articles by Tony INCE.

 

This was presented at 12th Annual States' Taxation Conference .

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

Individual sessions

2011-2012 State taxes cases update

Author(s):  James PETTERSON

Materials from this session:

State taxes update

Author(s):  Sue BOSCH

Materials from this session:

Voluntary compliance

Author(s):  Jim RICHARDS

Materials from this session:

Payroll tax black holes

Author(s):  Gary MATTHEWS

Materials from this session:

Penalties and interest - Affecting duties and payroll tax

Author(s):  Nick HEGGART

Materials from this session:

The state tax cases 'essential toolbox'.

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Corporate 'recombinations'

Author(s):  Costa KOUTSIS

Materials from this session:

Duty issues affecting partnerships

Author(s):  Matthew SEALEY

Materials from this session:

Employment expenses and obligations aligned with payroll tax

Author(s):  Greg KENT

Materials from this session:

The contraction of the duty base and its effect on land based duties

Author(s):  Adrian CHEK

Materials from this session:

Mining - duty issues

Author(s):  Amrit MACINTYRE

Materials from this session:

Payroll tax grouping

Author(s):  Tony INCE

Materials from this session:

Stamp duty issues affecting private trusts

Author(s):  Campbell RANKINE

Materials from this session:

Further details about this event:

 

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