Payroll Tax: Grouping of Businesses and Exclusions

What constitutes a group? Getting it wrong can be a costly mistake!

When businesses are discovered to be grouped for payroll tax during a State Revenue audit it can result as one of the costliest mistakes made. State Revenue Offices use sophisticated data-matching tools and their agreements with other government agencies to detect business groupings.

Grouping can apply to smaller growing businesses planning to expand by creating other businesses, or even large-scale multinational businesses with diverse business operations controlled by overarching entities.

This webinar focuses on what constitutes a group for payroll tax purposes, the administration issues involved and the situations that can lead to an exclusion being approved. Case studies and examples will be provided to help you gain a more practical understanding of how the payroll tax grouping provisions operate and the key attributes to identify them.

Webinar Learning Outcomes:

• What’s the purpose and effect of the payroll tax grouping provisions
  •       What’s joint and several liability
  •       Grouping administration, calculation and lodgement
  •       The various mechanisms of what constitutes a group
  •       The Commissioner of State Revenue’s discretion to exclude group members and a look at some relevant case studies.

Suited to:

• This session is suited for accountants, solicitors, tax agents, bookkeepers, payroll managers, payroll clerks, CFOs, and directors.
• All industries and businesses that are liable to payroll tax, especially businesses that have other branches that operate under separate ABNs or share employees.
• Payroll tax generally applies to businesses whose total Australian group wages exceeds the tax-free threshold of a particular state where they employ.
• Level: Advanced

You will also be provided with: 

• The PowerPoint Presentation Slide Deck
• A Searchable Transcript
• Any Supporting Documentation
• Webinar Recording to view multiple times for up to 6 months
• Q&A Session & follow up contact details