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!