Published on 27 Jul 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper provides a discussion of current legislation imposing pay-roll tax on trust distributions, including:
- continued relevant (or otherwise) of decision in Estate G Adams
- are trust distributions subject to pay-roll tax in jurisdictions that do not have specific provisions? If so, where?
- implications for restructuring professional practices
- implications of PRT harmonisation.
Steve is a Principal with Ernst & Young and heads the Employment Taxes Practice in Melbourne. He has a record of servicing clients in relation to a number of employment taxes including pay-roll tax, fringe benefits tax, pay-as-you-go withholding, superannuation and WorkCover.
Current at 8 May 2007 Current at 09 March 2009
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