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Payroll tax – implications for SMEs of recent case law paper

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Published on 12 May 22 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers payroll tax grouping issues for SMEs.

Author profile

Justin Byrne CTA
Justin Byrne, CTA, is a barrister at the Queensland Bar. Prior to joining the bar he was a solicitor for 20 years where he specialised in taxation and revenue law. He advises on a wide range of complex taxation issues, including income tax, CGT, GST, payroll tax and stamp duty. He has qualifications and extensive experience in both law and accounting and is uniquely placed to provide practical and commercial tax solutions for clients. He is also experienced in negotiating with the ATO in relation to tax disputes and has conducted tax litigation in the Administrative Appeals Tribunal, Federal Court, High Court and State Courts. - Current at 23 July 2025
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This was presented at QLD Tax Forum .

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