Payroll Tax

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.