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PAYG: an update on system & recent developments

Member Price: $57.00
Non Member Price: $75.00

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Published on 23 Mar 00 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper explains the new Pay As You Go ("PAYG") tax collection system, considers cash flow implications of the system and provides illustrative examples of practical application of the system to taxpayers. Topics covered include: who does the PAYG system apply to; what type of payments are covered; how are the amounts to be withheld and/or remitted to be calculated; ability to vary amounts withheld and/or remitted; reporting and withholding requirements; transitional issues; and interaction with other tax remittance obligations, including GST and FBT.

Author profiles

Mathew Chamberlain CTA
Mathew Chamberlain, CTA, is a partner at EY and leads the Perth International Tax Services team. A legal practitioner admitted in WA and NSW, he has more than 32 years’ experience in international tax, focusing on the large multinational and corporate environments across Australia, the US, Europe, Asia-Pacific and Africa. Mathew specialises in international tax reform, foreign investment into Australia and outbound investment from Australia. A long-time member of The Tax Institute, Mathew has presented at numerous national and state conventions on international tax issues and has also lectured on tax law at UWA and Curtin. Mathew has also led and participated in a number of government and ATO initiatives, working groups etc. on international tax law and policy issues affecting Australian inbound and outbound investment, including most recently submissions to and liaisons with government on corporate tax residency, the new thin capitalisation and debt deduction creation rules and the treatment of taxpayers in the oil and gas services and shipping industries. - Current at 01 November 2024
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Paul NAGLAN
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Laura WARREN

 

Individual sessions

PAYG - An Update on System & Recent Developments

Author(s):  Mathew CHAMBERLAIN,  Paul NAGLAN,  Laura WARREN

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