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, 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