Australia: [Event] Beware the forgotten tax – payroll tax
Last Updated: 3 September 2015

Event details

When Location Contact
September 17, 2015
12:00pm for 12:30pm - 2:00pm
Cooper Grace Ward
Level 21, 400 George Street,
T - +61 7 3231 2400


There are many tax issues to consider when choosing and operating structures, and in restructuring. But payroll tax rarely features in the considerations.

With state OSRs receiving data from the ATO and sharing information with each other, it is vital businesses and their advisers are on top of their obligations and maximising exemptions and concessions.

The catch is that the payroll tax grouping rules are extraordinarily broad, and care needs to be taken to ensure that any unrelated entities can be effectively de-grouped. We have seen many cases where minor connections have resulted in substantial ongoing payroll tax liabilities.

In our usual workshop format, we will use case studies to highlight the payroll tax considerations, including:

  • 'employee' arrangements – what's effective and what's not
  • monitoring payments to contractors – including companies – to check whether the payments are subject to payroll tax or whether a relevant exemption applies
  • remunerating principals in a payroll tax effective way
  • ensuring your client's unconnected businesses are not inadvertently grouped
  • steps to make sure that the client does not jeopardise their ability to de-group an unconnected business.

We hope that you'll be able to join us at one of the two session times for this insightful seminar.

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