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Payroll tax – Grouping provisions: Application of Commissioner’s discretion paper

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Published on 11 Jul 08 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper discusses the application of the Commissioner's discretion under the new harmonised payroll tax grouping provisions and includes:

  • a brief technical discussion of the new harmonised Commissioner's discretion for excluding a member from a group
  • key practical elements which are considered in applying the discretion
  • a case study.

Author profile

Dionisios Deligiannis ATI
Danny Deligiannis ATIA is a Director in the Sydney Indirect Tax Group of Ernst & Young. Danny has over ten years experience in advising clients on indirect tax matters, particularly stamp duty, payroll tax and value added taxes such as the GST. Danny has extensive experience in advising clients on both local and cross border indirect tax issues. Danny has advised a number of large Australian companies and multinationals on payroll tax including dealing with Revenue Authorities around Australia in negotiations regarding audits and technical issues in seeking rulings and the application of the relevant payroll tax legislation. - Current at 07 May 2009

 

This was presented at Eighth (2008) Annual States' Taxation Conference .

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