Miscellaneous 2008

The Payroll Tax Act 2007 (NSW & VIC)

Published Date: 28 May 2008

 

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Harmonisation of Payroll has now happened in NSW and Victoria with possible flow on effects in the other states. This paper covers:

  • an overview of the impact of harmonisation in NSW
  • developments in the traditional area of contractors v employees
  • the changes to grouping rules and discretion to exclude
  • developments in the area of what is covered by taxable wages
  • employee share schemes and options and trust distributions.

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