Important: Reset your password We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
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 2008Current at 08 August 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
To reset your password, click on 'Reset password' below.