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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 ...

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...