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.

Key contact

Peter is the section leader of the firm's Tax team. Peter has joined Hall & Wilcox in 2016 after...

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