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Harmonised tracing provisions - How far do they go paper?

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Published on 06 Aug 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • how far do they go?
  • do they introduce concepts beyond what the pre-existing provisions provided for, eg. grouping of ‘entities' which hold the direct/indirect interest?

Author profile

Ian Phillips
Ian holds the position of Director, Specialist Revenue Advice at Revenue NSW. His responsibilities include the provision of advice on payroll tax legislation to staff and customers. Ian has worked in the policy and legislation area of Revenue NSW, and its predecessors, since 1985 and has been closely involved in the changes to NSW payroll tax legislation and administration since then, including payroll tax harmonisation with other jurisdictions. - Current at 15 August 2022
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This was presented at Ninth Annual States' Taxation Conference .

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