RECORDED WEBINAR: Grouping: The Bane of Payroll Tax

Friday 5th June 2015
Duration: approx. 2 hours
 
Grouping is the means by which State Revenue authorities stop entities claiming the benefit of more than one tax free threshold.  As such, it’s at the forefront of disputes between OSRs and taxpayers. This presentation will review some of the more interesting issues in the grouping rules, including:
  • The grouping rules explained
  • Common provisions across the jurisdictions – how uniform are the rules?
  • Key tests: control, ownership, common use of employees
  • Position of service trust employees for payroll tax purposes
  • Common directors and shareholders
  • Grouping of various kinds of entities – companies, partnerships, trusts etc.
  • Status of ASIC records when inaccurate
  • Grouped entities must be carrying on businesses:
    • position with phoenix companies
    • dormant companies
  • Status of applications to degroup
This webinar is suitable for accountants specialising in payroll tax and in-house tax counsel - Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
 
PRESENTED BY: Christopher Davis, Principal, McInnes Wilson Lawyers, Brisbane
 
Christopher started his legal career in the Sydney office of Ernst &Young Tax, in their International and Media Group. In September 1998 he joined Blake Dawson Waldron in the Sydney office, and later as a member of the firm's Brisbane corporate advisory group. Since that time he has also worked for two years in the London office of SJ Berwin. Christopher joined McInnes Wilson Lawyers as a Principal as part of their Private Client practice in 2004.
 
His areas of practice include advising clients in relation to investment structures, M&A transactions,
share buy backs, employee share plans and designing corporate and commercial structures with maximum revenue law effectiveness within any proposed acquisition or transaction. Christopher is a member of the Queensland Law Society and The Tax Institute.
 
© 2015 Television Education Network Pty Ltd.  All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.
Product Code: WBHJUN15
 Price:  $242.00 (Inclusive of GST)
© 2018 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.