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Pay-roll tax grouping - what was, what is and what should be paper

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Published on 29 Jul 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • why were the grouping provisions first introduced and how does this translate to the current day?
  • what are the material differences in the provisions between the jurisdictions?
  • are the current provisions effective and equitable particularly given the differences between the jurisdictions?
  • what is the preferred future model for grouping and how will it achieve consistency and equity across all jurisdictions?

A case study emphasises how the provisions operate across all jurisdictions and how they would operate under the preferred model.

Author profile

Gary MATTHEWS
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This was presented at Fifth Annual States' Taxation Conference .

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