Business owners are often surprised by the extremely wide scope of the payroll tax grouping provisions, particularly in the context of different businesses run by members of the same family group. Once businesses are grouped it can be a difficult and complex task to successfully de-group those businesses. This session covers:
- Grouping arises by operation of the statute – common traps in the grouping provisions
- When are trust disclaimers effective for payroll tax purposes
- Relevant factors affecting the Commissioner’s discretion to exclude from grouping – focussing on family groups of businesses; and
- The art of preparing a de-grouping application.