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Payroll tax - how wide is the net and what is in it? paper

Published on 28 Jul 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper provides a discussion of some of the more obscure areas of difference between the jurisdictions and seek to generate discussion on the apparent progressive widening of the PRT net, including:

  • fringe bene?ts - compliance or revenue raising?
  • superannuation - cash and non-cash contributions?
  • employee share plans - speci?c legislation or rulings?
  • trust distributions - is PRT something more than a tax on ‘remuneration’?

Author profile:

Kevin LOCK
Kevin is a Director Tax Consulting with Chartered Accountants, Pitcher Partners. He specialises in consulting in the areas of corporate tax and also in all areas of employment taxes. He worked for over 12 years with the Victorian State Revenue Office being involved in the compliance, client education and ruling/advisings areas. Prior to leaving that office he was the Manager of the Client Education and Rulings Branch.
Current at 17 May 2006
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This was presented at Sixth Annual States' Taxation Conference.

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