Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase and we hope you benefit from using our Notes Online.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$28.60
Document Type
Chapter
Pages
13
Notes Online Home 2015 Tax and Payroll Payroll Tax
In this chapter of the seminar notes we consider the various Payroll Tax obligations imposed on employers. In particular, the following:
- Payroll tax obligations of employers
- Administration contacts
- Payroll tax harmonisation
- Payroll tax registration thresholds and rates
- Calculating an employer’s payroll tax liability
- Defining taxable remuneration (wages)
- Definition of an ‘employee’ for payroll tax