shopping_cart

Your shopping cart is empty

Harmonised tracing provisions - How far do they go presentation?

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
  • harmonisation.

NB: The corresponding paper "Harmonised tracing provisions - How far do they go paper?", by Ian Phillips, provides background.

 

Author profile:

Ian PHILLIPS
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 Click here to expand/collapse more articles by Ian PHILLIPS.
 

 

This was presented at Ninth Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions












“Black letter versus purposive – a false dichotomy?”

Author(s):  Justice John LOGAN

Materials from this session:

Valuation

Author(s):  Daryl WILLIAMS

Materials from this session:


Further details about this event:

 

Copyright Statement
click to expand/collapse