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 an Account Director with Deloitte in Melbourne. Steve has many years of experience in advising clients in relation to a number of employment taxes including payroll tax, fringe
benefits tax, pay-as-you-go withholding, superannuation guarantee, salary packaging and WorkCover.
- Current at
13 April 2017