THE PAYROLL TAX SPECIALISTS
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Common Payroll Tax Mistakes and How to Avoid Them

Originally published July 19, 2017. This post was updated to improve accuracy and comprehensiveness on April 26th, 2023. Avoid Costly Payroll Tax Mistakes: A Comprehensive Guide With payroll tax making headlines, it’s not surprising that many businesses are keen to understand their own payroll tax issues. Payroll tax is a complex subject, and many misconceptions […]

Payroll tax and medical practices: payments to doctors and contractors

There has been a recent shift in focus by the State Revenue Offices throughout Australia targeting medical practices which engage doctors as contractors. A shift which may have implications for medical practices in regard to payroll tax obligations. It is not uncommon for medical practices to reach an agreement with a doctor to share the […]

QLD State Budget 22/23 Offers Payroll Tax Relief

Treasurer Cameron Dick has announced Qld’s State Budget for 2022/23 which includes payroll tax relief for an estimated 12,000 SMEs. Coming into effect from 1 January 2023, payroll tax deductions will be available for businesses with annual taxable Australian wages bills in the range of $1.3m – $10.4m. The phase out rate for total wages […]

NSW: Payroll Tax Reduction Bill Introduced

On 20 October 2021, NSW Treasurer Matt Kean introduced a Bill to the NSW Parliament to amend the Payroll Tax Act 2007 to allow a 50% waiver of payroll tax for 2021/22 for eligible employers. This is part of the NSW Government COVID-19 business support measures. To be eligible for the waiver, employers must meet […]

Victoria Payroll Tax Update: September 2021

September 2021 Victoria Payroll Tax Update

The Victorian State Revenue Office has updated information in regard to payroll tax payments as a response to the current COVID-19 outbreak and lockdown. Those employers that did defer 2020/21 liabilities must still pay the first quarterly instalment by 7 September 2021. Some employers including a payroll up to $10m, were eligible to have their […]

NSW Payroll Tax Relief Update

In conjunction with a number of business grants and payment programs to support businesses during the extended lockdown, the NSW Government has also included payroll tax relief in its support package. We advise that Revenue NSW has announced an increase in the payroll tax waiver from 25% to 50% for some businesses. Eligible businesses are […]

Sydney Lockdown: NSW Payroll Tax Relief

As the COVID-19 lockdown in Greater Sydney and surrounds is once again extended, the NSW Government has announced a significant support and relief package for businesses. In addition to cash flow support, businesses subject to payroll tax may be eligible for relief by way of waivers, reductions and/or deferrals For businesses with wages of $1.2m-$10m […]

Victoria State Budget 21/22: Payroll Tax Changes

Treasurer Tim Pallas delivered the Victorian State Budget for 2021/22 on 20 May with relief in regard to payroll tax for some businesses but with an additional tax based on payrolls for others. From 1 July 2021, the payroll tax-free threshold is increased from the current level of $650,000 to $700,000. While this is expected […]

Independent Contractor or Employee?

Security and Cleaning Companies Impacted by Employment Agency Provisions Payroll Tax – How The Employment Agency Provisions Impact on Cleaning and Security Service Companies Background The Employment Agency provisions of the Payroll Tax Act were introduced in 2008 as part of the harmonisation of the payroll tax laws of Queensland, New South Wales and Victoria. […]

State Budget: NSW Payroll Tax Relief

Due to COVID-19 the state and territories have delayed bringing down their annual budgets in line with the decision made in regard to the Federal Budget. So in November rather than May we see the annual NSW budget with a major focus on post-COVID-19 recovery and business support. In bringing down the budget, Treasurer Dominic […]