Payroll Tax Grouping Provisions: Unravelling the Complexities

Grouping under the Payroll Tax Act is often misunderstood and underestimated. Accountants need to be aware of the grouping provisions and their implications when advising employers and non-employers.

Senior Associate Krishneel (Krish) Nath will discuss the complexities of payroll tax grouping provisions.

The following topics will be covered:

• Understanding the intended purpose of the grouping provisions under the Payroll Tax Act
• Recognising when employers and non-employers are grouped
• Appreciating the breadth of the grouping provisions
• Effect of grouping on members and the rights of members within the group
• When and how to apply to de-group
• Challenging assessments based on grouping

Don’t miss this opportunity to learn how you can help your clients to navigate payroll tax grouping – plus earn CPD points!