Search results
Results From The WOW.Com Content Network
Victoria v Commonwealth. (1971) Victoria v Commonwealth (1971) 122 CLR 353, commonly referred to as the Payroll Tax Case, was a case decided in the High Court of Australia regarding the scope of the Commonwealth's taxation power and the extent to which it can burden a state's structural integrity.
The Treasurer of Victoria is the title held by the Cabinet Minister who is responsible for the financial management of the budget sector in the Australian state of Victoria. This primarily includes: [1] preparation and delivery of the annual State Budget; revenue collection for Victoria, including stamp duty, payroll tax, financial institutions ...
A Payroll Tax liability arises in South Australia when an employer (or a Group of employers) has a wages bill in excess of $600,000 for services rendered by employees anywhere in Australia if any of those services are rendered or performed in South Australia. [35] From 1 July 2012: [32] The rate of payroll tax is 4.95%. The annual threshold is ...
Windeyer made a considerable contribution to the jurisprudence of the court in Victoria v Commonwealth [16] the "Payroll Tax case" in his interpretation of the meaning [17] of the Engineers Case. [18] He sat on the bench of the High Court until his retirement on 29 February 1972.
Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!
Payroll taxes are taxes imposed on employers or employees, and are usually calculated as a percentage of the salaries that employers pay their employees. [1] By law, some payroll taxes are the responsibility of the employee and others fall on the employer, but almost all economists agree that the true economic incidence of a payroll tax is ...
In Victoria, the public sector is defined by the Public Administration Act 2004. The Victorian public service is composed of ten departments , the head of each being a secretary . Each department can consist of a number of portfolios, each of which is the direct responsibility of a minister , who collectively form the ministry .
Taxation. Income tax in Australia is imposed by the federal government on the taxable income of individuals and corporations. State governments have not imposed income taxes since World War II. On individuals, income tax is levied at progressive rates, and at one of two rates for corporations. The income of partnerships and trusts is not taxed ...