Payroll tax, unfortunately, is a bitter pill for any private business to swallow. Do not assume that it isn’t an issue for your clients and, likewise, it may not be an issue when you thought it may have been.
This paper covers:
- grouping whether you like it or not
- monthly and not annual thresholds
- what is included when grouping (FBT and Super)
- start with this - definition of consultant (which is different for tax purposes).