Pay-roll tax grouping - what was, what is and what should be presentation

Published on 29 Jul 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers:

• why were the grouping provisions first introduced and how does this translate to the current day?
• what are the material differences in the provisions between the jurisdictions?
• are the current provisions effective and equitable particularly given the differences between the jurisdictions?
• what is the preferred future model for grouping and how will it achieve consistency and equity across all jurisdictions?

A case study emphasises how the provisions operate across all jurisdictions and how they would operate under the preferred model.

Author profile

Gary Matthews ATI

Gary is a Senior Manager with Pitcher Partners in Melbourne specialising in employment-related taxes and obligations. With over 20 years experience, Gary has worked both in the Victorian State Revenue Office and in consulting roles with Deloitte and Pitcher Partners. His particular areas of expertise include fringe benefits tax, payroll tax, WorkCover and superannuation guarantee. - Current at 21 June 2012

More by Gary MATTHEWS

• Payroll tax black holes paper - 26-July-2012
• Taxation of independent contractors - Contractor provisions post harmonisation paper - 06-August-2009
• Taxation of independent contractors paper - 12-October-2007
• Pay-roll tax - grouping - making sense of the Commissioner's discretion paper - 27-July-2007
• Pay-roll tax grouping - what was, what is and what should be paper - 29-July-2005
• The pay-roll tax grouping provisions - their purpose and application - 25-July-2002

Click here to expand/collapse more articles by Gary MATTHEWS.