Payroll tax toolbox
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
Want to be notified of any updates or additions?
Subscribe to our email alerts or RSS feeds to get the latest updates sent directly to you
If the same person or a group of people has a ‘controlling interest’ in 2 or more businesses, those businesses are grouped.
An interest of more than 50% is a controlling interest.
A controlling interest can be held by one person or a group of people if no individual has control of the business. In the table below, ‘person’ means an individual or a group of people.
| Business type | Person with controlling interest |
|---|---|
| Company |
A person who is entitled to exercise more than 50% of the voting power:
|
| Body incorporate or unincorporate | A person who constitutes or controls more than 50% of the management board. |
|
Partnership |
A person who:
|
| Trust |
A person who is a beneficiary of more than 50% of the value of the trust that carries on the business.
|
|
Individual |
|
Different types of businesses can be grouped, if the same person/s have a controlling interest.
For example:
- S Pty Ltd and C Pty Ltd are related companies.
- C Pty Ltd has a more than 50% interest in A Partnership.
- S Pty Ltd has a more than 50% interest in B Partnership.
As C Pty Ltd is a subsidiary of S Pty Ltd, S Pty Ltd is also deemed to have a controlling interest of A Partnership.
S Pty Ltd, C Pty Ltd, B Partnership and A Partnership are all grouped.