This presentation provides a discussion of some of the more obscure areas of difference between the jurisdictions and seek to generate discussion on the apparent progressive widening of the PRT net, including:
- fringe bene?ts - compliance or revenue raising?
- superannuation - cash and non-cash contributions?
- employee share plans - speci?c legislation or rulings?
- trust distributions - is PRT something more than a tax on ‘remuneration’?