NSW Chief Commissioner succeeds again in applying the payroll tax contractor provisions

The New South Wales (NSW) Civil and Administrative Tribunal held that agreements between the owners of medical centres and the doctors carrying on their businesses in the centres were “relevant contracts” for the purposes of the Payroll Tax Act 2007.

The recent decision in Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 259 (Thomas and Naaz) may have potential adverse implications for common medical practice structures and similar administration services businesses. The decision of the New South Wales (NSW) Civil and Administrative Tribunal (Tribunal) involves a broad application of the “relevant contract” provisions in the NSW Payroll Tax Act 2007. These provisions also appear in the equivalent legislation...

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Authors: Keith Swan, Nathan Hamilton,

Published Date: 20 December 2021