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Payroll tax

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Published on 21 Feb 96 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper provides a general overview of payroll tax and highlights some of the differences between States and Territories, including the differences in the treatment of payments to contractors.

Author profile

Jane Crisp CTA
Jane is a Director in KPMG's Indirect Tax practice specialising in payroll tax, stamp duty, land tax and GST. She regularly advises a wide range of clients on Australia-wide payroll tax issues. Jane is a member of the Taxation Institute of Australia's Office of State Revenue Liaison Committee and comments on the drafting of New South Wales revenue legislation and revenue rulings. - Current at 25 November 2008
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