Published on 06 Aug 09
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
explaination of tracing provisions
a backdrop to the proposition
"grouping provisions have gone too far"
states' takeover of payroll tax
policy rationale for grouping
scope of the pre-tracing provisions
introduction of tracing provisions
NB: The corresponding paper "Harmonised tracing provisions - How far do they go paper?", by Ian Phillips, provides background.
Ian holds the position of Principal Advisor, Interpretation and Reform, at the New South Wales Office of State Revenue, and his responsibilities include the provision of technical advice and maintenance of payroll tax and land tax legislation. Ian has worked in the policy and legislation area of the NSW OSR since 1985, and has overseen the preparation of most of the changes to NSW payroll tax, land tax and tax administration legislation since then. Ian is an FCPA and completed a Diploma in Law through the Legal Profession Admission Board in March 2008. Current at 01 April 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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