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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

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
This was presented at 18th Annual States’ Taxation Conference .
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