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Fundamental principles in payroll tax grouping and exclusion orders paper

Member Price: $57.00
Non Member Price: $75.00

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 25 Jul 19 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • fundamental issues arising in the legislative scheme
  • the factors are not a substitute for the statutory test
  • how the Courts have applied the factors.

 

 

Author profile

Harry Lakis CTA
Harry Lakis, CTA was admitted to the Queensland Bar after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes. - Current at 23 February 2024
Click here to expand/collapse more articles by Harry LAKIS.

 

This was presented at 19th Annual States’ Taxation Conference .

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

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NSW Review of Payroll Tax Administration: Outcomes and implications

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Fundamental principles in payroll tax grouping and exclusion orders

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