Published on 02 Dec 04
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
Pay-roll tax issues are presenting an increasing headache for many practitioners. This paper examines state taxation issues including:
- payments to contractors and pay-roll tax
- OSR perspective on contractor payments
- Pay-roll Tax Ruling PT6.0
- what to expect if your client is audited/investigated by OSR
- problem areas of compliance as viewed by the OSR.
Peter is Manager Investigations (Compliance) with the Office of State Revenue, a position he has held for the past four years, having been with the compliance branch of the OSR since its inception in 1988. Peter is responsible for the management of five compliance investigation teams that are active in the areas of stamp duty, the First Home Owners Grant and pay-roll tax. Of particular note is that he is responsible for making the final determination that an employer/employee relationship exists for pay-roll tax purposes. Peter has a wide range of experience with taxes, duties and grants administered by the department and was actively involved with the pay-roll tax amnesty on contractor payments launched in 2002.
Current at 1 November 2004 Current at 15 December 2004