Thomas & Naaz – Payments To Doctors Subject To Payroll Tax
The New South Wales Court of Appeal (NSWCA) in Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCA 40 has dismissed a medical practice’s appeal and upheld the New South Wales Civil and Administrative Tribunal Appeal Panel’s (Appeal Panel) decision that payments from a medical practice to doctors, who worked at the practice, are subject to payroll tax.
Thomas & Naaz Appeal - Payments to doctors subject to payroll tax
The recent New South Wales Civil and Administrative Tribunal Appeal Panel’s (Appeal Panel) decision in Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2022] NSWCATAP 220 dismissed the medical practice’s appeal and confirmed the New South Wales Civil and Administrative Tribunal’s (Tribunal) decision that payments from a medical practice to doctors who worked at the practice are subject to payroll tax.
2022 Victorian State Budget – Unannounced changes introduced to the Victorian tax regime
2021 Victorian State Budget - Prepare for tax increases
The Victorian State Budget for the 2021-2022 year brings with it particularly broad-ranging state taxation measures that will impact a diverse cross-section of the Victorian community. The changes include increased land tax and transfer (stamp) duty rates as well as new tax measures such as the windfall gain tax on rezoned land and a mental health and wellbeing levy (payroll tax surcharge).
Payroll Tax Update: Commissioner’s Appeal to the High Court Denied, A Win for Taxpayers
The NSW Chief Commissioner of State Revenue’s (Commissioner) application to the High Court for special leave to appeal the NSW Court of Appeal’s decision in Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd [2020] NSWCA 126 has been denied, the High Court finding the appeal “would have insufficient prospects of success”.
COVID and State Taxes: What Victorians need to know in 2021
A Guide To Understanding Payroll Tax Part 1: The Basics
Payroll tax is a state and territory tax. It is assessed where total Australian taxable wages paid or payable to employees by an employer exceed specific thresholds. The tax is self-assessed and as such the obligation falls to employers to ensure they are aware of their total wage bill across Australian states and territories and whether those are taxable.
Payroll Tax Part 2: Director Fees
Payroll Tax Part 3: Are Business Profits and Distributions Subject to Payroll Tax?
Payroll Tax Series - Part 4 - The payroll tax nexus provisions
Where services are performed wholly in one Australian jurisdiction, payroll tax will be payable in that jurisdiction. For example Aaron is a receptionist and fully performs his job at an office in regional Victoria. His employer qualifies for payroll tax being charged at the regional rate, Aaron’s wages will be payable in Victoria at regional rates.
Payroll Tax Series – Part 5 – Victorian concessional regional rates
Thousands of businesses across regional Victoria have already taken advantage of the Victorian Government’s regional payroll tax cuts, which have saved businesses more than $31 million in the first financial year it was introduced.
Payroll Tax Series – Part 6 - Contractors
Payroll tax captures not only wages paid to employees but also certain payments made to contractors. In this part 6 of our payroll tax series, we look at what is a contractor and what payments to contractors are caught by the payroll tax regime. In part 7 we will examine the exemptions that apply to contractors.
Payroll Tax Series – Part 7 - Contractor Exemptions
As follow on from part 6 of our payroll tax series, where we identified when payments to contractors will be caught by the payroll tax system, in this article we consider the various exemptions that can apply to such payments to contactors. Importantly, if any of these exemptions apply, such payments to contractors will not be subject to payroll tax.
Victorian State Budget 2020-21 updates
Payroll Tax Series – Part 8 – Employment Agency Contracts
In part 8 of our payroll tax series, we explore how payments under an employment agency contract may be subject to payroll tax. The employment agency contracts were initially inserted into the Victorian Payroll Tax Act 2007 (the Act) as an anti-avoidance measure to capture not only traditional employment agency arrangement but also the interposition of entities
Payroll Tax Series – Part 9 – General Exemptions
In part 9 of our payroll tax series, we explore the different types of payroll tax exemptions employers may qualify for. While we will refer to theVictorian legislation, these principles apply across all States and Territories as the payroll tax legislation is uniformed across Australia.
Payroll Tax Series – Part 10 – Payroll Tax Grouping
In this 10th part of our payroll tax series, we explore the grouping provisions contained in the Payroll Tax 2007 (PTA 2007). While we will refer to the Victorian legislation, similar provisions exist in all states and territories due to a harmonisation of the law.
Payroll Tax Series – Part 11 - Payroll Tax De-Grouping
In this 11th and final part of our payroll tax series, we explore the payroll tax de-grouping provisions. While we will refer to the Victorian legislation, similar provisions exist in all states and territories due to a harmonisation of the law.
Model agency found to be an employment agent for payroll tax purposes
An employment agency contract involves a contract between two parties where one of the parties (the employment agent) procures the services of a person for a client. The relevant test is whether the employment agent provided individuals who would comprise, or who would be added to, the workforce of the client for the conduct of the client's business.