payroll tax grouping

Find out if you are grouped for payroll tax purposes

The following will assist you in determining if your business is a member of a group for payroll tax purposes.

Grouping can apply to a number of businesses who use various types of corporate structures including (but not limited to); sole traders, corporations, trusts (fixed unit, discretionary etc), partnerships etc.

A group exists if:

Corporations are related bodies corporate - Refer to section 50 of the Corporations Act 2001 (Cth).
Employees are used in more than one business
The same person, or set of persons, has controlling interest in 2 or more businesses
An entity has a controlling interest in a corporation (tracing interest)
A person is part of 2 or more groups

The grouping provisions are complex in nature and you may require further information of your grouping obligations.

Further information can be sought under Part 5 of the Payroll Tax Act 2011. Alternatively, please contact the ACT Revenue Office on (02) 6207 0028 for assistance in determining your grouping status and ACT payroll tax liability.

NOTE: This guide (below) only examines the provisions surrounding related bodies corporate, common control and common employees. Where you structure is complex, you should seek advice.

Throughout this guide you will be referred to as 'Business A'

Does 'Business A' have a holding/subsidiary relationship with another company?

DISCLAIMER

Limits on the use of this information

The information displayed on this website has been prepared by the ACT Revenue Office (ACTRO) to assist employers and businesses to understand ACT payroll tax laws. The information is not legal advice and should not be relied on as if it were legal advice.

Assessments of payroll tax liability

The information displayed on this website does not take in to account an employer’s particular circumstances and is not an assessment of payroll tax liability.

Working out an employer’s payroll tax liability under the Payroll Tax Act 2011, including whether businesses are members of a group, is complex. A delegate of the Commissioner for ACT Revenue will be able to assess your payroll tax liability once all relevant information has been received from you.

Further information

For further information on payroll tax, we invite you to review the circulars and legislation which can be found on our Related Resources page or to contact us on (02) 6207 0028.