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.
John has been a professional adviser in pay-roll tax matters for 10 years. This is the time that he has been a director of Indirect Tax Consulting Group. Prior to this, John was a Senior Manager at two of the large accounting firms. He has briefed counsel, dealt with most Revenue Authorities and assisted all businesses with pay-roll tax matters ranging from multinationals to micro-businesses. Current at 19 May 2004
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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