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?
Current at 30 August 2009
Click here to expand/collapse more articles by Glynn FLAHERTY.