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Charities pursuing commercial activities - payroll tax.

Publication date: 03 Sep 09 | Source: WEEKLY TAX BULLETIN

Issue: No 36 2009

Pages: pp. 1544-1546

Abstract:

This article examines whether the States and Territories are operating under a misapprehension of law, which needs to change in light of the High Court decision in Word Investments.

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Author profiles

James CHEONG
- Current at 03 September 2009
Lachlan Wolfers CTA
Lachlan is the leader of KPMG’s Indirect Tax practice in China and a member of KPMG’s Global Indirect Taxes leadership team. He was formerly a director of The Tax Institute, and leader of KPMG’s Indirect Taxes and Tax Controversy practices in Australia prior to his relocation to China in 2011. In his current role, Lachlan is assisting multinational companies transition to VAT in China. He is a frequent presenter and media commentator on VAT issues in China, and is currently advising China’s Ministry of Finance and State Administration of Taxation on several tax reforms, including VAT and Advance Rulings. - Current at 27 August 2012
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