Recent developments in payroll tax and land tax presentation

Published on 29 Mar 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this presentation include:

• are sub-contractors which are companies or partnerships registered for ABNs under the income tax system also ‘employees’ for payroll tax purposes? The B & L Linings case
  
• when is a charity not a tax-exempt body for payroll tax purposes? The Central Bayside case
  
• an update on the payroll tax grouping regime - The RET Enterprises case
  
• recent payroll tax rulings around Australia and the new ACT employee share scheme provisions
  
• who is the ‘owner’ of land held by a unit trust for land tax purposes? The CPT Custodian case.

Author profile

Christopher Bevan

Chris is a Barrister Wentworth Chambers. - Current at 06 August 2018

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