Payroll Tax

 
We offer comprehensive and practical advice on payroll tax matters to employers, from small to medium enterprises (SMEs) to large publicly listed enterprises operating in all states and territories of Australia.

This includes:

  • advising on all aspects of payroll tax, including
  • eligibility for exemptions
  • an assessment about whether payments are taxable wages or deemed taxable ways for payroll tax purposes
  • the risks that payments may fall within the relevant contractor and agency provisions, including whether any potential exemptions apply
  • the risks that payments may fall within the relevant contractor and agency provisions, including whether any potential exemptions apply
  • assisting with drafting employment, independent contractor agreements and agency agreements
  • conducting due diligence of target entities and structures for payroll tax liabilities, and drafting appropriate payroll tax indemnities and warranties
  • obtaining private rulings from state revenue authorities
  • assisting 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, and
  • achieving remission of penalty tax and interest by way of submissions to state revenue authorities.

Related thinking

Tax| 30 Nov 2023

Hot property! Major NSW and Victorian tax measures to impact property funds

Property funds – and their investors – may now be exposed to state taxation in ways in which they would not previously have been exposed.

Tax| 22 Aug 2023

Payroll tax for medical and other healthcare practices: clarity at last, what do you need to do?

The State Revenue Office Victoria and Revenue NSW have now confirmed, in the recently issued Revenue Ruling PTA-04, that payroll tax may apply to payments made by medical practices to their practitioners.

Tax| 18 Jul 2023

Payroll tax: what are your obligations?

Partner Jim Koutsokostas and Senior Associate Todd Bromwich outline what businesses need to know about their payroll tax obligations.

Tax| 31 May 2023

COVID hangover: VIC budget 2023/24 tax measures

The Victorian Budget 2023/24 includes the new COVID Debt Repayment Plan, designed to claw back some of the deficit blow out from the pandemic. That means tax news.