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

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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.

Author profile

David Raphael
David Raphael FTIA practised as a Solicitor for more than 30 years and since 1995 has been an active member of the NSW bar. He specialised, whilst a Solicitor, in revenue litigation and other revenue associated matters and was the instructing solicitor in several high profile pay-roll tax cases such as the Terry Sheilds case. He appeared as Counsel in the Denham Constructions case. As a solicitor he was regarded as an expert in conveyancing practice and gave evidence in a number of cases on that subject. He was, whilst a solicitor, 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. He lectured in advanced revenue law at the University of NSW from 1980?1986 and was visiting lecturer in conveyancing and property law and trusts during that period. David is an editor of Hill on the Duties Act - Current at 20 February 2012
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