Recorded Webinar: Payroll Tax: Structuring Imperatives, Grouping Dilemmas and Managing Key Tax Risks

This session examines payroll tax from a structuring perspective in order to minimize liability and ensure compliance. It has a practical focus, including:

• Managing payroll tax risk – to group or not?
• Grouping dilemmas:
  • understanding grouping tests
  • common grouping mistakes
  • managing grouping risks
• Discretionary trusts and payroll tax – how wide are the grouping provisions?
• Degrouping – Applying for an exclusion from grouping for payroll tax
• Contractor payments taken to be wages? – relevant contracts and payroll tax
• Employment agent – taxable wages and non-taxable amounts
• Dealing with a payroll tax audit – responding and meeting the evidentiary burden
• The Single Touch Payroll requirements – mandatory from 1st July 2018
• Case study – Are payments to coaches for use of image rights taxable wages?
• Case reports:
  • Brisbane Bears – Fitzroy Football Club Ltd v Comm. State Revenue [2017] QCA 223
  • Smeaton Grange Holdings Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1594