shopping_cart

Your shopping cart is empty

Human resources tax - recent developments

Publication date: 01 Dec 01 | Source: AUSTRALIAN TAX REVIEW

Issue: Vol 30, no 4

Pages: pp.219-224

Abstract:
This article summarises and discusses the following recent developments in the area of human resources tax. It will include changes to personal services income rules; the decision in Egan's case; final ruling on salary sacrifice arrangements; the amending protocol to the US-Australia double tax convention; and, developments relating to WA payroll tax for contractors and valuation of fringe benefits.

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profile

Geoffrey Mann CTA
Photo of author, Geoff MANN Geoff Mann, CTA, is a Partner in the Tax team at Ashurst. He advises on indirect tax, with particular emphasis on GST, stamp duty, land tax and human resources taxes. Geoff has over 25 years’ experience. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs, as well as due diligence exercises and dispute resolution. - Current at 16 June 2017
Click here to expand/collapse more articles by Geoff MANN.