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  Miscellaneous 2004

Payroll Tax - Equity, Intentions and the Future

Source: National

Published Date: 29 Jul 2004

 
This presentation covers the following topics:
- refunds - an examination of the eligibility 'rules' for refunds in each State and the retrospectivity of liability. Grounds to obtain refunds, retrospectivity, and the availability of discretion are considered
- contractor payments - the intention at the time of the introduction of the various contractor provisions are examined and compared with the current interpretations that are applied
- trust distributions in NSW - an examination of the treatment of certain trust distributions that are now subject to tax in NSW.

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Author(s)

Individual Session

Payroll Tax - Equity, Intentions and the Future

Author(s): John Walden
Materials from this session:

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Details

  • Published By: John Walden
  • Published On:29 Jul 2004
  • Took place at:Sheraton Perth Hotel

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2004

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