Published on 29 Jul 04
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This seminar paper covers the following topics:
- refunds - an examination of the eligibility 'rules' for refunds in each State and the retrospectivity of liability. Grounds to obtain refunds, retrospectivity, and the availability of discretion are considered
- contractor payments - the intention at the time of the introduction of the various contractor provisions are examined and compared with the current interpretations that
- trust distributions in NSW - an examination of the treatment of certain trust distributions that are now subject to tax in NSW.