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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 NSW Office of State Revenue (OSR), and his responsibilities include the provision of technical advice and maintenance of payroll tax and land tax legislation. He 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.
Current at 11 July 2008 Current at 08 August 2008 Click here to expand/collapse more articles by Ian PHILLIPS.
 

 

This was presented at Ninth Annual States' Taxation Conference .

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