Miscellaneous 2008

The Payroll Tax Act 2007 (NSW & VIC)

Published Date: 28 May 2008

 

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Harmonisation of Payroll has now happened in NSW and Victoria with possible flow on effects in the other states. This paper covers:

  • an overview of the impact of harmonisation in NSW
  • developments in the traditional area of contractors v employees
  • the changes to grouping rules and discretion to exclude
  • developments in the area of what is covered by taxable wages
  • employee share schemes and options and trust distributions.

Details

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 2008

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