Published on 24 May 96
by QUEENSLAND DIVISION, THE TAX INSTITUTE
In the 1995/96 Budget it was announced that a number of proposed amendments to the PAYE and related provisions would be included in new legislation. These amendments lapsed under the new government but there is no announcement that the proposals have been abandoned. This paper gives an overview of the system, defines salary and wages, and looks at the various categories
Howard has practised in revenue law at the Queensland bar for over 15 years. He has also lectured part-time in Tax Administration, Taxation of Financial Transactions and GST in the Master of Laws / Taxation programme at UQ and delivered seminar and conference papers upon a number of other tax topics.
- Current at
30 July 2003