Information on the Covid-19 policy measures for each jurisdiction is available on the Covid-19 policy measures page.
Government Business Enterprises
Goods and Services Tax
Group Training Organisation
When a person acquires a share or option in a company, the share or option is granted to the person.
Section 13O of the Payroll Tax Act (Qld) outlines when a share or option is granted.
The value of a fringe benefit after the initial value has been multiplied by the type 2 gross-up factor specified in the Fringe Benefits Tax Assessment Act 1986 (Cwlth).
If your business is related or connected to another business, you will be treated as one unit (group) for payroll tax purposes. This is called 'grouping'.
Your business only needs to fit into one of these categories to be grouped.
A person (including incorporated entities, all bodies and associations, trusts, partnerships and natural persons) who is a member of a group.
A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth except that it includes notional GST of the kind for which payments may be made under Part 3 of the National Taxation Reform (Commonwealth-State Relations) Act 1999 by a person that is a State entity within the meaning of that Act.