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Payroll tax provisions relating to employee share schemes paper

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Published on 25 Nov 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers the application of the New South Wales payroll tax provisions which impose payroll tax on the grant of shares or options to an employee by an employer. Topics covered include:

  • history of provisions
  • New South Wales provisions.

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
Click here to expand/collapse more articles by Jane CRISP.

 

This was presented at Employee Share Plans and Share Option Plans in Times of Economic Uncertainty .

Get a 20% discount when you buy all the items from this event.

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Employee share plans and share option plans in times of economic uncertainty

Author(s):  Sarah INGLIS,  Andrew HUTT

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Payroll tax provisions relating to employee share schemes

Author(s):  Jane CRISP

Materials from this session:

Further details about this event:

 

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