Published on 17 Feb 04
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- the Draconian new payroll tax grouping and principal contractor liability provisions which took effect on 1 July 2003 enacted by the Payroll Tax Legislation Amendment (Avoidance) Act, 2002
- recent cases on the Duties Act, 1997, including the Oates Properties case and the Dick Smith Electronics case
- recent cases on the Land Tax Management Act, 1956, including the Flaracos case and the Maurici case.
Christopher J BEVAN
Current at 18 January 2012
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