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Harmonised tracing provisions - How far do they go presentation?

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

This presentation covers:

  • explaination of tracing provisions
  • a backdrop to the proposition
  • "grouping provisions have gone too far"
  • states' takeover of payroll tax
  • policy rationale for grouping
  • scope of the pre-tracing provisions
  • introduction of tracing provisions
  • harmonisation.

NB: The corresponding paper "Harmonised tracing provisions - How far do they go paper?", by Ian Phillips, provides background.

 

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
Click here to expand/collapse more articles by Ian PHILLIPS.

 

This was presented at Ninth Annual States' Taxation Conference .

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

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Harmonised tracing provisions - How far do they go?

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