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Pay-roll tax treatment of benefits and superannuation

Published on 27 Jul 01 by THE TAX INSTITUTE

This paper discusses the pay-roll tax treatment of benefits and superannuation across all jurisdictions; recent changes to the treatment of these items and their implications; and the differences which exist between the jurisdictions.

Author profile:

Kevin LOCK
Kevin is a Director Tax Consulting with Chartered Accountants, Pitcher Partners. He specialises in consulting in the areas of corporate tax and also in all areas of employment taxes. He worked for over 12 years with the Victorian State Revenue Office being involved in the compliance, client education and ruling/advisings areas. Prior to leaving that office he was the Manager of the Client Education and Rulings Branch.
Current at 17 May 2006
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This was presented at First Annual State's Taxation Conference.

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