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Payroll Tax


Case note: E Group Security appeal

Amanda Guruge, March 6 2023

This article was originally published in Taxation in Australia (Volume 57(5) November 2022). The security industry commonly uses contractors to provide services to its clients. In the series of E Group Security cases, the courts considered whether payments to service providers met the definition of an “employment agency contract”, and therefore...

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Interaction of superannuation guarantee and additional payroll tax liability

Amanda Guruge, October 5 2021

The NSW State Revenue office has released a Commissioner’s Practice Note: CPN 021 on the application of payroll tax to employer superannuation contributions. The aim of the Commissioner’s Practice Note is to assist taxpayers in determining when superannuation payments are included in taxable wages calculations to determine payroll tax liability.

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Payroll Tax and Medical Practitioners

Bruce Collins, October 5 2021

A version of this article has also been posted on the Tax Technical website. Recent developments in payroll tax in some Australian jurisdictions have raised serious issues for medical practitioners which may result in medical practice operating entities becoming liable for greater payroll tax based on various payments made to the medical practition...

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Audits and Reviews by the ATO and State and Territory Revenue agencies

Bruce Collins, August 16 2021

In the course of your taxpaying life, revenue agencies like the ATO may conduct a review or an audit of your tax or super affairs. While you may have an accountant or tax agent handling your routine affairs, tax laws are complex and reviews or audits also involve a lot of administrative law.

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