Explains the grouping provisions of the Payroll Tax Act 2007.
Deals with a part of the exemption from insurance duty for a small business.
This practice note will assist customers to decide whether their particular arrangements constitute an employment agency contract.
How surcharge purchaser duty and surcharge land tax will be applied in certain situations where land is held by a discretionary trust.
Describes when payments made to independent contractors are liable for, or exempt from, payroll tax and whether the amounts should be included in payroll tax returns.
Guidance on the way a small business declaration can be made for the purposes of obtaining an exemption from duty for certain types of insurance.
Outlines the type of trust deed amendments generally accepted for a unit trust to comply with the relevant criteria of the Land Tax Management Act 1956 and receive the benefit of the threshold.
Clarifies whether section 68 of the Duties Act 1997 will apply, where parties to a break-up of marriage or de facto relationship have privately agreed to resolve their matter by arbitration.
Explains the circumstances in which unregistered payroll tax customers may be entitled to a remission of 50 per cent of the penalty tax assessed when tax defaults are discovered during an investigation.
This Commissioner’s Practice Note explains how the Emergency Services Levy Act 2017 (“the ESL Act”) is administered by the Chief Commissioner, including key aspects of the assessment of initial and final assessments, and the interpretation of key terms used in the legislation. It does not deal with transitional provisions that applied to financial years prior to 1 July 2019.
Helps trustess of discretionary trusts and those who benefit under a beneficiary trust determine whether they are subject to payroll tax grouping provisions.