Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2006

Recent developments in payroll tax and land tax

Source: New South Wales

Published Date: 29 Mar 2006

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Topics covered in this paper include:

  • are sub-contractors which are companies or partnerships registered for ABNs under the income tax system also ‘employees’ for payroll tax purposes? The B & L Linings case
  • when is a charity not a tax-exempt body for payroll tax purposes? The Central Bayside case
  • an update on the payroll tax grouping regime - The RET Enterprises case
  • recent payroll tax rulings around Australia and the new ACT employee share scheme provisions
  • who is the ‘owner’ of land held by a unit trust for land tax purposes? The CPT Custodian case.
Author(s)

Individual Session

Recent developments in payroll tax and land tax

Author(s): Christopher J Bevan CTA
Materials from this session:

Download

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2006

Share this page