From the following information determine the members of the group for pay-roll tax purposes. You may assume that ownership is control.

The Court

Nadal 40%

Federer 35%

Djokovic 20%

Murray 5%

Seats Here

Nadal 30%

Barty 20%

Stosur 50%

Cushion Hire

Nadal 50%

Federer 50%

Players Performing

Murray 70%

Barty 25%

Williams 5%

Players Training

Murray 40%

Barty 20%

Stosur 40%

Racquets

Murray 100%

Part B (10 marks)

Wimbledon Pty Ltd makes the following payments during the current year. Determine which payments are taxable wages and the amount which should be included in taxable wages.

Type of payment	Amount $
Salaries to all staff	5,800,000
Bonuses to staff	350,000
Wages to apprentices	68,000
Health insurance paid for senior staff	92,400
Car provided to Managing Director. It cost $98,320 and was made available on 1 April 2021. No log book was maintained. Fuel and insurance, etc. was also paid by the Wimbledon Pty Ltd	$21,200

Part C (5 marks)

Tennis Champs Pty Ltd has a payroll of $5,430,000.

Calculate the amount of Pay-roll tax payable.

Answer rating: 100% (QA)

Part A Determining the Group for Payroll Tax Purposes To determine the group for payroll tax purpose... View the full answer