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National harmonisation of payroll tax – Big change or minimal change paper?


This paper discusses how harmonisation of payroll is now happening with possible flow on effects in the other states including:

  • what impact the harmonisation project will have for each of the States
  • the changes to grouping rules and discretion to exclude Cross border businesses
  • developments in the area of what is covered by taxable wages, employee share schemes and options and trust distributions
  • developments in the traditional area of contractors v employees.

Author profile:

David Raphael CTA
David practised as a Solicitor for more than 30 years and since 1995 has been an active member of the NSW Bar. While a Solicitor he specialised in revenue litigation and other revenue-associated matters and was the instructing solicitor in several high-profile payroll tax cases such as the Terry Sheilds case. He appeared as Counsel in the Denham Constructions case. In stamp duty he was Counsel in the most important land rich case of Tsai Mei-Lan Lee. While a solicitor he was the speaker on Australian revenue law at meetings of the UIA in Quebec, Switzerland and France in various years as well as for the International Bar Association in Singapore in 1987. Current at 20 February 2012 Click here to expand/collapse more articles by David KL RAPHAEL.

This was presented at 23rd National Convention.

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Individual sessions

National harmonisation of payroll tax – Big change or minimal change?

Author(s):  David KL RAPHAEL

Materials from this session:

Justice Hill Memorial Lecture: Income and capital distinction

Author(s):  Tony PAGONE QC

Materials from this session:

A plethora of property issues to ponder

Author(s):  Lachlan R WOLFERS

Materials from this session:

Further details about this event:


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