Payroll tax is imposed on a state by state basis having regard to the total taxable wages paid by the employer in any year. Payroll tax is often thought of as a tax on wages paid to employees.
This video will:
- discuss common business models in the health industry;
- explore the case decisions in Optical Superstore and Thomas and Naaz;
- discuss the responses from the Victorian, New South Wales and Queensland revenue offices including the recent ruling in Queensland Relevant Contracts – Medical Centres PTAQ000.6.1;
- consider the practical implications of these decisions; and
- discuss what (if any) action your clients should be taking in relation to their arrangements.