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PAYG: an update on system & recent developments

Published on 23 Mar 00 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper explains the new Pay As You Go ("PAYG") tax collection system, considers cash flow implications of the system and provides illustrative examples of practical application of the system to taxpayers. Topics covered include: who does the PAYG system apply to; what type of payments are covered; how are the amounts to be withheld and/or remitted to be calculated; ability to vary amounts withheld and/or remitted; reporting and withholding requirements; transitional issues; and interaction with other tax remittance obligations, including GST and FBT.

Author profiles

Mathew Chamberlain CTA
Mathew is a partner at EY and leads their Perth International Tax group. A legal practitioner admitted in WA and NSW, he has more than 24 years’ experience in international tax, focusing on the large multinational and corporate environments across Australia, the US, Europe, Asia-Pacific and Africa. Mathew specialises in international tax reform, foreign investment into Australia and outbound investment from Australia. A long-time member of The Tax Institute, Mathew has presented at national and state conventions on international tax issues and has also lectured on tax law at the University of Western Australia and Curtin University, at both postgraduate and undergraduate level. Mathew has led and participated in a number of government and ATO initiatives, working groups etc. on international tax law and policy issues affecting Australian inbound and outbound investment, including through the development of professional body and EY submissions. - Current at 23 January 2018
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Laura WARREN
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Paul NAGLAN
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Individual sessions

PAYG - An Update on System & Recent Developments

Author(s):  Mathew CHAMBERLAIN,  Paul NAGLAN,  Laura WARREN

Materials from this session:

Further details about this event:

 

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