Australia: Webinar: The OSR ramps up audit activity on payroll tax – strategies to ensure compliance and maximise carve-outs
Last Updated: 21 November 2015

Event details

When Location Contact Cost
December 01, 2015
Log on 12:15pm for
12:30pm - 2:00pm
Own device T - +61 7 3231 2400

In the last month, we have recently seen a marked increase in OSR compliance activity for payroll tax.

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 payroll tax 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 recently seen many cases where minor connections have resulted in substantial ongoing payroll tax liabilities.

In this webinar, Fletch Heinemann and Murray Shume will draw from their experience in dealing with OSR on payroll tax matters and discuss:

  • contracts for services that are deemed to be wages and subject to payroll tax
  • tips for monitoring payments to contractors – including companies – to check whether the payments are subject to payroll tax or whether a relevant exemption applies
  • subcontracting, and when the 'employment agent' provisions will apply
  • ensuring unconnected businesses are not inadvertently grouped
  • how not to jeopardise your ability to de-group an unconnected business

We hope that you are able to join us.

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