Published on 26 Jul 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper is a discussion of current legislation imposing pay-roll tax on employee share schemes, including:
- differences between jurisdictions
- anomalies in various provisions
- practical issues.
David Manton ATIA is a Partner in Ernst & Young’s Employment Taxes Group with over 15 years of experience in employment
taxes matters (covering FBT, PAYG, payroll tax, superannuation and workers’ compensation). David has also worked in Ernst &
Young’s Tax Technology Group where he was involved in the development of tax-related software solutions for clients.
- Current at
02 September 2010