Published on 14 Mar 08
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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