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Pay-roll tax and employee share schemes paper

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.

Author profile:

David Manton
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 Click here to expand/collapse more articles by David Manton.
 

This was presented at Seventh Annual States' Taxation Conference.

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CPT Custodian

Author(s):  Russell BERGLUND

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States' taxation cases update

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