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 NSW Office of State Revenue (OSR), and his responsibilities include the provision of technical advice and
maintenance of payroll tax and land tax legislation. He 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.
Current at 11 July 2008 Current at 08 August 2008
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