This article considers the requirements for employers to claim the 1% regional employer discount on the payroll tax rate for regional employers and the compliance systems that should be in place to do so. ...
Payroll tax audits often focus on payments to contractors including whether contract payments are under an arrangement of common law employment, employment agency or relevant contracts. 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. ...
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)....