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| 08 Aug 2022

Employee share option plans – the top seven things startup companies should watch out for when making new grants

We outline our top seven tips for new grants under existing employee share option plans.

Tax| 05 Aug 2022

Financial Services in Focus – Issue 70

In this edition, we consider exposure draft legislation to adjust how faith-based super products are treated under the annual performance test, and much more.

Tax| 20 Jul 2022

Financial Services in Focus – Issue 69

In this edition, we consider new financial requirements for directors of CCIVs, updated guidance from AUSTRAC on transaction reporting, and much more.

Tax| 11 Jul 2022

Customs tariff concession dispute for driverless trains never seems to leave the station…

The Full Federal Court recently delivered its judgment following an appeal made by the Comptroller-General of Customs about the tariff of driverless trains.