Payroll tax grouping in Victoria on the basis of employee use
Source: Taxation In Australia Journal Article
Published Date: 1 Mar 2011
In apparent reliance on s 71(3) of Victoria's payroll tax legislation, the Victorian State Revenue Office (SRO) suggests that grouping can occur under that legislation if an employee of one business provides only minimal service to another business. If the proposition underlying this suggestion is correct, the effect of it would be that most employers are members of one amorphous group, no member of which is entitled to the benefits of the threshold and deductible provisions of the legislation, absent a favourable exercise of the SRO's de-grouping discretion. In this article, various aspects of the context are examined to support a contention that s 71(3) does not have the breadth of operation which the SRO suggests.
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Details
- Published By: Chris Furnell
- Published On:1 Mar 2011
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
Share this page