Published on 18 Nov 04
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper examines the current state of play in a number of areas of taxation relevant to employers of staff and independent contractors. Issues covered include:
- PAYG withholding
- fringe benefits tax
- superannuation guarantee
- pay-roll tax
- personal services income
- employee share and option plans.
Current at 24 May 2009
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