This paper covers the following payroll tax topics:
- essential concepts of payroll tax
- what are wages?
- employment outside South Australia
- being a 'group' - why it is important?
- employee or contractor - why it is important?
- degrouping.
It also covers the following land tax topics:
- what is land tax?
- liability and calculation
- valuations
- single and multiple holdings
- exemptions and rebates
- avoidance and penalties.