shopping_cart

Your shopping cart is empty

Payroll tax de-grouping

The Tax Specialist | 1 Feb 12
 
Member Price: $35.00
Non Member Price: $45.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Feb 12 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Payroll tax legislation invariably includes “grouping” rules, the effect of which is to group related employer entities so that only one threshold for wages is available for the group. In recognition of the broad ambit of the grouping provisions, they are accompanied by provisions that allow the revenue authority to “de-group” employers.

The purpose of this article is to take stock of the case law about the grouping provisions, and to suggest ways to assist practical compliance, principled decision-making and dispute resolution. The author also believes that it is important to consider group members’ exposure to others’ debts. The article discusses whether grouping and de-grouping amounts to taxation by discretion, with some suggestions concerning principled decision-making, recent case law about grouping and de-grouping, common taxpayer mistakes and misconceptions, whether the revenue authority asks the right questions when considering de-grouping applications, and recovery issues when part of the group fails.

Author profile

David Marks KC CTA
David Marks KC, CTA is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013, and is on TTI’s Editorial Board. David also serves on the disciplinary panel of an international practitioner association. - Current at 10 July 2023
Click here to expand/collapse more articles by David W MARKS.

 

Copyright Statement