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The Payroll Tax Act 2007 (NSW & VIC) paper
Published on 28 May 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Harmonisation of Payroll has now happened in NSW and Victoria with possible flow on effects in the other states. This paper covers:
- an overview of the impact of harmonisation in NSW
- developments in the traditional area of contractors v employees
- the changes to grouping rules and discretion to exclude
- developments in the area of what is covered by taxable wages
- employee share schemes and options and trust distributions.