I completely lost faith in the fairness of the Payroll Tax system when the Office of State Revenue Queensland, refused to de-group a farming business which I had taken over from my aging father, only to discover 20 years later that OSR insisted on grouping it with completely unrelated businesses in other States, which I had established in my own right. In my view their action, which levied Payroll Tax plus interest on employee remuneration over the last 20 years – because I was ‘able to control’ the business – was unconscionable and completely against the intention of the legislation, which is to provide a threshold to each business conducted independently of others. The threshold has an economic benefit as it enables each business to grow to a sufficient size, before bearing the burden of Payroll Tax. Peter’s achievement in successfully obtaining de-grouping of our Tasmanian company from a number of other companies, provided a tremendous boost to the hard working people in the company who will benefit through a bonus pool and a greater ability of the company to compete without this previously unfair tax impost by the State Revenue Office, Tasmania. It came at a time when our GM, in order to control costs, had been struggling to continue to repair a 3.5 tonne forklift purchased 2nd hand in 1997 and enabled him to order a new (demo) Crown unit for $39,000 based on the Payroll tax savings you have achieved for the company. Every time they use this safe, modern, machine, which is multiple times a day, they will thank Peter Tobin. Peter has the rare ability to identify the crucial requirements for de-grouping and with due attention to detail, demonstrate to the satisfaction of multiple State agencies, that companies in unrelated businesses should not be grouped. I also acknowledge the State Revenue Office of Tasmania for being very fair in applying the de-grouping rules, just like the legislation intended.