Miscellaneous 2006

Payroll tax - how wide is the net and what is in it?

Source: National

Published Date: 28 Jul 2006

 

This presentation provides a discussion of some of the more obscure areas of difference between the jurisdictions and seek to generate discussion on the apparent progressive widening of the PRT net, including:

  • fringe bene?ts - compliance or revenue raising?
  • superannuation - cash and non-cash contributions?
  • employee share plans - speci?c legislation or rulings?
  • trust distributions - is PRT something more than a tax on ‘remuneration’?

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Individual Session

Payroll tax - how wide is the net and what is in it?

Author(s): Kevin Lock

Details

  • Published By: Kevin Lock
  • Published On:28 Jul 2006
  • Took place at:Hotel Grand Chancellor, Hobart

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 2006

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