For many, payroll tax is becoming a significant and often unexpected liability. The rules are complex, with numerous ‘sleeper’ issues. This session is designed to explain key concepts and to delve into recent significant case law that could affect a wide range of businesses, including those in the gig economy, health practices, real estate agencies and mortgage broker aggregators.

In this webinar Tom and John will cover:

• an overview of payroll tax and the concept of taxable wages
• the assessment process and lodgement requirements
• topical and common issues including:
• relevant contracts, with recent case developments in Uber Australia Pty Ltd v Chief Commissioner of State Revenue and Loan Market Pty Ltd v Chief Commissioner of State Revenue
  • employment agency provisions and their unexpected application
  • grouping
  • de-grouping applications
• potential structuring options.