Payroll Tax Hotspots for Complex Businesses

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 advanced webinar 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