Published on 25 Jul 13
by NATIONAL DIVISION, THE TAX INSTITUTE
The payroll tax harmonisation project commenced a number of years ago and has brought about significant changes in legislation and administration. This paper explores:
From the practitioner’s and taxpayer’s perspective has harmonisation achieved the above?
Are there further opportunities for the harmonisation of payroll tax whether it be through legislation, procedures or administration?
Are they any potential opportunities for payroll tax to be harmonised with other employment - related taxes and charges such as workers compensation?
Glynn Flaherty CTA
Glynn Flaherty, CTA, Payroll Matters
Glynn is a Director with Payroll Matters Pty Ltd. Payroll Matters contributes to many technical payroll publications, advises on taxation software products and provides a national payroll assistance service. Based in South Australia, Payroll Matters have extensive experience in advising a diverse range of employers from large publicly listed companies, to many charitable bodies and not-for-profit organisations on all aspects relating to payroll.
Current at 04 December 2013
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