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Charitable exemptions from pay-roll tax paper

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Published on 27 Jul 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper provides a discussion of current legislation imposing pay-roll tax on trust distributions, including:

  • continued relevant (or otherwise) of decision in Estate G Adams
  • are trust distributions subject to pay-roll tax in jurisdictions that do not have specific provisions? If so, where?
  • implications for restructuring professional practices
  • implications of PRT harmonisation.

Author profile

Steven Batrouney
Steven Batrouney has 30+ years’ experience as a tax advisor and has been specialising in employment taxes including Payroll Tax for over 20 years. His career has primarily been within the profession and the ‘Big 4’. Steve led the employment taxes stream of work with one of the earliest large wage remediation projects. Steve now leads the Tax practice within Prince Consulting Group Pty Ltd, a specialist workforce compliance and optimisation consultancy including Payroll and workforce management, Historic remediation, Tax & superannuation as well as Compliance audits. - Current at 17 April 2025
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This was presented at Seventh Annual States' Taxation Conference .

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Charitable exemptions from pay-roll tax

Author(s):  Steve BATROUNEY

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