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level 30, 1 eagle street
brisbane qld 4000
+61 7 3235 0400


40-42 scott st,
dandenong vic 3175
+61 3 9794 2600


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Emma Carr

associate, commercial | tax

meet Emma

about Emma

brisbane office +61 7 3235 0438

about Emma

With a commitment to delivering practical solutions and experience encompassing a wide range of tax matters, Emma Carr demonstrates a client-centred approach to her practice.

Emma offers valued assistance, providing transaction and structuring advice on federal taxes and state taxes Australia-wide, including advising on exemptions for restructuring and intergenerational transfers. Emma also assists clients in navigating compliance activity including reviews, audits and objections – practically and commercially.

Much of Emma’s practice involves advising on employment and remuneration matters relating to employee and executive remuneration including, particularly, in respect of payroll tax – navigating the nuances of the otherwise-harmonised State-based regimes.

‘I strive to provide personalised and pragmatic advice. I take pride in helping individuals and their businesses navigate the complexities of tax with confidence.’

Areas of Expertise

  • Asset protection
  • Business structuring
  • Duties
  • Land Tax
  • Payroll Tax
  • Rulings & objections for State and Federal tax
  • State and Federal tax disputes
  • Tax Structuring
  • Trusts

leadership positions

Member, Tax Institute of Australia

recent experience

  • Payroll tax on insurance broker commissions

    Management of payroll tax audit for one of Australia’s largest insurance agencies, including liaising with Queensland Commissioner of State Revenue with respect to the technical application of the ‘relevant contract’ provisions to broker commissions. Our engagement has involved the identification of potential flaw in the regulator’s analysis which may result favourably in $20 million+ being excluded from taxable wages calculations.

  • Payroll tax disclosures and de-grouping

    Payroll tax review of complex national corporate structure comprising more than 20 separate businesses and non-trading trusts, initiated by Revenue NSW. Our early engagement involved detailed analysis and review of the broader structure and business operations, the prompt preparation and submission of voluntary disclosures in respect of identified historical payroll tax shortfalls resulting from technical deemed grouping, coupled with multi-jurisdictional applications for the Commissioner’s discretion to exclude smaller payroll tax group from the larger, identified group. The applications’ success would result in each business not meeting the payroll tax threshold in each of the relevant years, reducing payroll tax, interest and potential penalties in excess of $600,000 to nil.

  • Restructure of partnership

    To facilitate the exit of an existing partner, including liaising with Queensland State Revenue for the purpose of obtaining corporate reconstruction duty exemption.