Taxable Wages

Tax

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.

Tax

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...