How harmonisation will affect you
The following outlines how the harmonisation measures of pay-roll tax will affect your business procedures with regard to:
- Relevant contract provisions
- Grouping provisions
- Employee share acquisition scheme provisions
- Specific third party payment provisions
- Inclusion of 'remuneration' in the general definition of 'wages'
- Work performed 'outside Australia' to 'in another country'
- Termination and death benefit payments
- Superannuation payments
- Employment agent provisions
- Parental and adoption leave
- Volunteer exemptions
- Community Development Employment Project exemption
- Allowances
- Fringe benefits
