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.
David Raphael CTA
David practised as a Solicitor for more than 30
years and since 1995 has been an active member of the NSW
Bar. While a Solicitor he specialised in revenue litigation and other
revenue-associated matters and was the instructing solicitor in
several high-profile payroll tax cases such as the Terry Sheilds case.
He appeared as Counsel in the Denham Constructions case. In
stamp duty he was Counsel in the most important land rich case of
Tsai Mei-Lan Lee. While a solicitor he was the speaker on Australian
revenue law at meetings of the UIA in Quebec, Switzerland
and France in various years as well as for the International Bar
Association in Singapore in 1987. Current at 20 February 2012
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