This Payroll Tax module is ideal for the legal practitioner or in-house counsel who require quick access to comprehensive coverage of all Payroll Tax developments. The detailed commentary is written on a State-by-State basis.
Coverage includes: liability, payments to contractors, wages, registration, avoidance, grouping of employers, returns, assessments, payment of tax, refunds, objections and reviews, and penalties.
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Source MaterialSource material includes the latest and most up to date:
Full text of the legislation and regulations governing payroll tax in all Australian States and Territories.
The full text of all current State Revenue Office rulings.
Selected payroll tax court decisions include a headnote and full text of the judgment.