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Mixed bag of pay-roll tax lollies presentation


This presentation gives a short run-down from three OSR speakers on a variety of topics:

  • what’s in the lollybag for pay-roll tax audits in 2006/07?
  • the rocky road of discretionary trust exclusions
  • pay-roll tax’s sticky toffee - the most common mistakes examined
  • penalty policies.

Author profiles

Fiona Elliott
Fiona is the Manager Revenue Advice and Audit at the Tasmanian State Revenue Office. She is responsible for managing resources to provide efficient and effective tax advice, assessment and audit services in relation to the collection of revenue and State taxation. - Current at 17 May 2006
Rod Richardson
Photo of author, Rod RICHARDSON Rod Richardson is the Director (Compliance) at the Western Australian Office of State Revenue. Rod is responsible for ensuring that there are sufficient effective compliance programs and strategies in place to detect and minimise the incidence of non-compliance and to encourage voluntary compliance across all legislation under the Commissioner's control. His area also plays an important role in the detection and reporting of avoidance practices impacting on state revenue legislation. Rod is the Chair of the Revenue Offices Compliance Committee, a national committee set up by the Commissioners of State Revenue to deal with compliance. - Current at 20 March 2018
Click here to expand/collapse more articles by Rod RICHARDSON.
Bob Smith is a Director with the NSW OSR. Bob’s responsibilities include providing policy advice to the government, development of legislation, education and private and public rulings. Bob’s position also carries the statutory role of Commissioner of State Revenue.
Current at 9/5/07
Click here to expand/collapse more articles by Bob SMITH.


This was presented at Sixth Annual States' Taxation Conference .

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

Individual sessions

Preventing avoidance of state and territory taxation - new traps for old players

Author(s):  James D MERRALLS

Materials from this session:

Dealing with state taxes

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Land rich - hidden riches

Author(s):  Campbell RANKINE

Materials from this session:

Further details about this event:


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