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
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.