Published on 01 Dec 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
From 1 July 2000 a new system of tax collection applies. It will affect the tax instalment payment programmes of most taxpayers who are not part of the Pay As You Go Witholding System. This Q&A focuses on the main principles of the PAYGIS and the transitional provisions. It also explains some of the expressions in use.
Garry is a Partner in the Taxation Group of Hall & Wilcox Lawyers, where he is responsible for GST, PAYG, employment, and indirect taxes & stamp duty. Garry has over 45 years taxation experience, including employment in the State Taxation Office which culminated in his appointment as Commissioner of State Taxation in 1979 - a position held until early 1992. Since then, Garry has also worked in Director roles with Ernst & Young prior to his move to Hall & Wilcox in 1996.
Current at 9 June 2005