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.