Payroll tax shortcuts
Useful links
- Payroll Tax Act 1971
- Apprenticeships—Queensland
- Community Development and Employment Project
- Vocational Education, Training and Employment Act 2000
- Workers’ Compensation and Rehabilitation Act 2003
- Income Tax Assessment Act 1936
- NSW Office of State Revenue
- Vic. State Revenue Office
- WA Office of State Revenue
- RevenueSA
- Tas. State Revenue Office
- ACT Revenue Office
- NT Revenue Office
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Related corporations that carry on a business are automatically grouped.
Corporations are related if any of the below apply:
- One corporation controls the board composition of another corporation.
- One corporation can control more than half the number of votes in a general meeting of another corporation.
- One corporation holds more than half the share capital of another corporation.
The first corporation is called a holding company. The second corporation is called a subsidiary.
Any related companies paying Australian wages are grouped, even if they have holding companies overseas.
A Pty Ltd is the holding company of B Pty Ltd and C Pty Ltd with more than 50% of the shares of each company. B Pty Ltd is the holding company of D Pty Ltd and E Pty Ltd. A Pty Ltd is the ultimate holding company.
All the companies in this example are grouped.