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Published on 27 Jul 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
From 1 July 2007, NSW and Victoria will have almost identical Pay-roll Tax Acts both states have committed to uniform provisions, other than rates and thresholds, insofar as possible, further streamlining of administrative arrangements and standardised software is anticipated. Other states and territories have also announced an interest in harmonisation - uniformity in initial areas is aimed for by 1 July 2008. This paper focusses on what NSW and Victoria have already enacted, what this means for business, and the progress towards national pay-roll tax harmonisation.
Bob Smith is a Director with the NSW OSR. Bob’s responsibilities include providing policy advice to the government, development of legislation, education and private and public rulings. Bob’s position also carries the statutory role of Commissioner of State Revenue. Current at 9/5/07
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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