Published on 25 Nov 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers the application of the New South Wales payroll tax provisions which impose payroll tax on the grant of shares or options to an employee by an employer. Topics covered include:
history of provisions
New South Wales provisions.
Jane Crisp FTIA is a Director in KPMG's Indirect Tax practice specialising in payroll tax, stamp duty, land tax and GST. She
regularly advises a wide range of clients on Australia-wide payroll tax issues. Jane is a member of the Taxation Institute of Australia's
Office of State Revenue Liaison Committee and comments on the drafting of New South Wales revenue legislation and
revenue rulings. Current at 25 November 2008Current at 06 January 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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