25 Jan

Payroll tax audits often focus on payments to contractors, including whether payments are subject to payroll tax as wages paid to common law employees, or under the employment agency provisions or relevant contract provisions.  These three concepts are complex and evolving.  As such, it is prudent for businesses to seek tax advice.  In this article, tax lawyers, Lyndon Garbutt and DJ Alexander, consider the implications of a recent Court of Appeal decision, Integrated Trolley Management, regarding the employment agent provisions.   To access this document, please click: Payroll tax and employment agency contracts ...

09:47 / Payroll Tax
15 Dec

With an increase in payroll tax audits focusing on payments to contractors, it is prudent for businesses to seek tax advice.  There are three hurdles that businesses and tax advisors need to consider in determining whether payments to contractors are subject to payroll tax: the common law employee classification, the relevant contract provisions, and the employment agent provisions.  In this article, tax lawyers, Lyndon Garbutt and DJ Alexander, consider key developments in these areas in 2023, including for medical centres, general practitioners, and allied health professionals (following the Thomas and Naaz decision). To access this document, please click: Payroll tax and...

09:52 / Payroll Tax
19 Sep

Mark West and Lyndon Garbutt provided a tax lawyer’s overview of available exemptions and concessions to attendees from various not for profits and charities at the Queensland Chartered Accountants Australia and New Zealand (CAANZ) sharing knowledge breakfast. The presentation focused on the importance of payroll tax, land tax and other State taxes for not for profit organisations and charities operating in Brisbane and Queensland.  Strategies to manage exposure to shortfalls with tax and to deal with overpayments of tax were also shared.  Co-presenter Sandra Wojcik of UnitingCare providing attendees an insight from the perspective of an in-house tax counsel within a large NFP. For people wanting more information on payroll tax, land tax, duty and local government regulations as they apply to not for profits and charities, please click on the below link to access a copy of the powerpoint presentation.  Should more detailed advice be required, please contact one of our specialist tax lawyers.
12:54 / Land Tax / Payroll Tax / Stamp Duty
19 Jul

This year’s Queensland Budget has meant significant payroll tax changes took effect from 1 July 2019, particularly for regional employers. In the attached article, Lyndon Garbutt, Principal of West Garbutt summarises the recent changes and likely impact on regional employers including factors to consider when applying the regional employers discount.
15:34 / Payroll Tax
15 May

Lyndon Garbutt, Principal of West Garbutt presented at the CPA Australia Queensland discussion group at their monthly update series in Brisbane, Queensland.   Lyndon's topic was taking advantage of technology in the context of Queensland payroll tax and land tax.   If you want to learn more about land tax and payroll tax in Queensland and what advisors can do to help ensure their clients’ affairs are in order, then attached is a copy of the presentation.
11:55 / Land Tax / Payroll Tax / Uncategorized
29 Jan

West Garbutt have extensive expertise and experience in representing clients subject to a variety of revenue audits including Top 320 income tax audits, wealthy Australian income tax audits, GST audits, payroll tax audits and land tax audits. In the attached article, Lyndon Garbutt and Michael McLaughlin describe how best to guard against tax audit risk, summarising:
  • why high wealth individuals and private wealth groups have an increased exposure to the risk of income tax audits;OK
  • the potential costs of tax audits; and
  • strategies to help manage the risk associated with audits.  
17:25 / GST / Income Tax / Land Tax / Payroll Tax / Stamp Duty
06 Mar

Lyndon Garbutt, Principal of West Garbutt co-presented with Liz Goli, Queensland Commissioner of State Revenue on State taxes to the Chartered Accountants of Australian and New Zealand (CAANZ) at their monthly update series in Brisbane, Queensland.  If you want to learn more about land tax and payroll tax in Queensland and what Chartered Accountants can do to help ensure their clients’ affairs are in order, then attached is a copy of their presentation.
02:57 / Land Tax / Payroll Tax