Publications

25 Jan

Posted at 09:47h in Payroll Tax

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

15 Dec

Posted at 09:52h in Payroll Tax

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 contractors

23 Mar

Posted at 12:51h in Income Tax

Following on from his previous published views on a correct interpretation of section 100A, West Garbutt Principal – Director, Mark West has provided further comment following the BBlood decision (by Thawley J), the decision by the Full Federal Court in the Guardian AIT appeal and the issue by the ATO of its final ruling TR 2022/4. Mark submits there remain significant unresolved inconsistencies between the ATO’s approach in TR 2022/4  – and the words of section 100A and the case law.

To access this document, please click: Section 100A update

27 Sep

Posted at 08:42h in Income Tax

West Garbutt Principal – Director, Mark West has authored the following paper on the ‘ordinary family or commercial dealing’ exceptions in section 100A of the Income Tax Assessment Act 1936. The decision of BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112 is thoroughly analysed by Mark on the basis of valuable guidance in relation to this section of the Income Tax Assessment Act 1936.

To access this document, please click: BBlood Enterprises Decision