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Recorded Webinars

Recorded Webinar: The Payroll Tax Grouping Provisions – In or Out?

The payroll tax grouping provisions prevent employers from reducing their payroll tax liability through the use of multiple entities to ensure that each entity’s payroll is below the taxable threshold. Unfortunately, the rules are confusing and vague and often result in unintende
PRESENTED BY Sarah Lancaster Partner - Cooper Grace Ward Lawyers , Brisbane

Date/Time

About the Webinar

The payroll tax grouping provisions prevent employers from reducing their payroll tax liability through the use of multiple entities to ensure that each entity’s payroll is below the taxable threshold. Unfortunately, the rules are confusing and vague and often result in unintended consequences (e.g. unrelated entities being grouped for payroll tax purposes). This session will assist advisers to navigate the rules. The following areas will be examined:

  • What is a payroll tax group?
  • The four bases for grouping (e.g. related companies, common employees, common controller and controlling interest)
  • Practical implications of payroll tax grouping
  • Obligations of the Designated Group Employer
  • Practical analysis of the exercise of the Commissioners discretion to exclude an entity from a group
  • Implications of having “interstate” employees

Presented By

Sarah Lancaster
Partner, Cooper Grace Ward Lawyers Brisbane, QLD

Sarah provides advice and acts for clients in a variety of disputes with the Australian Tax Office and Office of State Revenue. She also acts for clients in a range of customs disputes.

Sarah’s technical experience includes representing taxpayers in disputes involving, income tax, international tax, GST, payroll tax, stamp duty and customs duty. Drawing on a background in commercial litigation, Sarah brings particular experience in evidentiary issues relevant to disputes when acting for clients during the audit and objection processes and appeals to the Administrative Appeals Tribunal, Queensland Civil and Administrative Tribunal, Supreme Court of Queensland and Federal Courts.

Who Should Attend?

This webinar is suitable for accountants advising on payroll tax – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim 1 CPD/Training hour.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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