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Courses/Law/Tax Law

Payroll Tax Hotspots for Complex Businesses

Navigate high-risk compliance areas, from multi-state taxation and remote workforces to intricate compensation structures, to mitigate audit risks and prevent costly penalties.

Created byTaryn Hartley
BeginnerUpdated Jul 21, 2026
Payroll Tax Hotspots for Complex Businesses

What You'll Learn

check_circleIdentify payroll tax risks arising from grouping rules, contractor arrangements, and related entity structures.
check_circleApply contractor exemptions and employment agency provisions to complex business arrangements.
check_circleAssess multi-state payroll tax obligations, audit risks, and recent developments affecting compliance exposure.
check_circleEvaluate practical strategies for managing payroll tax liabilities, back-assessments, and penalty risks.

About This Course

Payroll tax has become one of the highest-risk state tax exposures for complex Australian businesses. Contractor arrangements, labour hire models, trust structures, grouped entities, and multi-state operations are now under increasing scrutiny from revenue authorities, with audit activity intensifying across sectors including medical, technology, construction, and professional services.

This course gives practitioners a practical framework for identifying and managing payroll tax exposure across complex business structures. The session examines grouping rules, contractor provisions, employment agency arrangements, multi-state payroll tax obligations, and the major cases reshaping payroll tax risk — including the landmark Uber litigation currently headed to the High Court.

Key Topics Discussed

  • Payroll tax grouping provisions and common control tests
  • Trusts, related entities and grouping exposure
  • Relevant contractor provisions and deemed wages
  • The six contractor exemptions in practice
  • Revenue NSW contractor disclosure requirements
  • The Uber payroll tax decision and High Court appeal
  • Employment agency contract provisions
  • Labour hire chains and intermediary arrangements
  • Multi-state payroll tax compliance and apportionment
  • Victorian and ACT payroll tax surcharges
  • Contractor models in medical, tech and construction sectors
  • Payroll tax audit risk and enforcement trends
  • Payroll tax health checks and compliance reviews
  • Managing back-assessment and penalty exposure
  • Structuring considerations for complex businesses

Your Instructor

Taryn Hartley
Taryn Hartley

Principal | Corporate and Commercial Advisory | McInnes Wilson Lawyers

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Taryn is a Principal within the firm's Corporate and Commercial department. With 25 years of experience advising clients regarding corporate, commercial and tax matters, she works tirelessly with clients to add value to their businesses by understanding the legal and commercial factors involved. Taryn also works with retirement living clients to assist with all of their regulatory and advisory needs. Through building strong relationships with her clients, she has made herself highly regarded within the industry.

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