The Hall & Wilcox Payroll tax team offers comprehensive and practical advice on payroll tax matters to employers, from small to medium enterprises (SMEs) to large publicly listed enterprises, across each State and Territory of Australia, drawing on years of experience in the area.

  • Providing advice on all aspects of payroll tax, including eligibility for exemptions.
  • Assisting with drafting employment, independent contractor agreements and agency agreements.
  • Providing payroll tax advice, including an assessment as to whether payments are taxable wages or deemed taxable ways for payroll tax purposes.
  • Providing payroll tax advice as to the risks that payments may fall within the relevant contractor and agency provisions, including whether any potential exemptions apply.
  • Conducting due diligence of target entities and structures for payroll tax liabilities, and drafting appropriate payroll tax indemnities and warranties.
  • Making assessment of the likelihood of grouping of employers for payroll tax purposes and applications for the de-grouping of taxpayers under a group assessment.
  • Providing certainty for taxpayers by obtaining private rulings on their behalf from State Revenue Authorities.
  • Assisting clients with investigations, reviews and audits instigated by State Revenue Authorities.
  • Challenging payroll tax assessments including lodging objections to assessments of payroll tax and appeals in the Tribunals and Courts.
  • Where appropriate, accessing informal dispute resolution mechanisms for clients to resolve payroll tax disputes, including settlement discussions, mediation and compromise assessments.
  • Achieving remission of penalty tax and interest by way of submissions to State Revenue Authorities.