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Harmonised tracing provisions - How far do they go paper?

Published on 06 Aug 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • how far do they go?
  • do they introduce concepts beyond what the pre-existing provisions provided for, eg. grouping of ‘entities' which hold the direct/indirect interest?

Author profile:

Ian Phillips
Ian holds the position of Principal Advisor, Interpretation and Reform, at the New South Wales Office of State Revenue, and his responsibilities include the provision of technical advice and maintenance of payroll tax and land tax legislation. Ian has worked in the policy and legislation area of the NSW OSR since 1985, and has overseen the preparation of most of the changes to NSW payroll tax, land tax and tax administration legislation since then. Ian is an FCPA and completed a Diploma in Law through the Legal Profession Admission Board in March 2008. Current at 01 April 2014 Click here to expand/collapse more articles by Ian PHILLIPS.
 

This was presented at Ninth Annual States' Taxation Conference.

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