NSW Court of Appeal upholds established construction of payroll tax employment agency provisions

Maintaining the status quo of the “in and for” test in applying the employment agency provisions will be welcomed by taxpayers, write Keith Swan.

The New South Wales (NSW) Court of Appeal (Court of Appeal) has dismissed the appeal of the Chief Commissioner of New South Wales (Commissioner) which had sought to overturn the well-established “in and for” test in applying the employment agency provisions in the uniform payroll tax legislation. The Court of Appeal decision handed down on 6 July 2022 upholds the Supreme Court decision in which it was held the relevant taxpayer, E Group Security Pty Ltd, was not an “employment agent” for the...

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Authors: Keith Swan

Published Date: 08 July 2022