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Alienation of income – Are they “taxable wages”? paper

Published on 27 Jul 18 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the meaning of wages for payroll tax purposes
  • payments for image rights - income tax and capital gains tax
  • the payroll tax implications of the alienation of image rights
  • benefits
  • contractor provisions
  • employment agent contracts.

Author profiles

Paul Hockridge CTA
Photo of author, Paul HOCKRIDGE Paul is Tax Advisory Partner at Mutual Trust, Australia’s leading multi-family office. He has worked for the ATO, a large law firm, has been a partner in medium and Big 4 chartered accounting firms and has over 30 years' experience in tax, asset protection, estate and succession planning. Paul’s niches include litigation support, property development and FBT and salary packaging. Paul specialises in advising high wealth families and closely held businesses, as well as providing support for a number of accounting and law firms. Paul maintains a practicing certificate as a legal practitioner in Victoria, is a fellow of both CPA Australia and Chartered Accountants Australian and New Zealand, is senior fellow and teaches in the Masters program in the Law School at the University of Melbourne and is a chartered tax adviser. He sits on The Tax Institute’s FBT and Employment Taxes Committee and contributes to The Tax Institute’s book, Estate and Business Succession Planning. Perhaps Paul is best known as a regular presenter at local, State and National Tax Institute conferences. - Current at 04 December 2019
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Alec Pettigrew
Alec heads the Office of State Revenue Queensland’s Administrative Review Branch, managing the Commissioner’s objection, appeal and private ruling functions. Before joining the public service, Alec worked for more than 10 years as a solicitor in private practice with a focus in the fields of commercial and property law. Drawing on his experience as an adviser, self-assessor and ta administrator, Alec offers valuable insights into the revenue office/client relationship. - Current at 26 June 2019
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This was presented at 18th Annual States’ Taxation Conference .

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

Individual sessions



Mock tribunal hearing

Author(s):  Joanna SEVE,  Matthew SEALEY,  Timothy Grace

Materials from this session:


Lexicon of interests in property

Author(s):  John W DE WIJN

Materials from this session:




Compliance across the jurisdictions

Author(s):  Rod RICHARDSON,  Steven Polites

Materials from this session:

Further details about this event:

 

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