Payroll tax and contractors

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).

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