Is your company an employment agent for Payroll Tax purposes? NSW Parliament is keen to hear your answer

Distinguishing the difference between an employment agency contract and a relevant contract is important as there may be different Payroll Tax implications, as outlined by Hayley Lock, Jason Suwignjo and Emily Ng.

Over the last decade, there has been much debate and discussion regarding the application of the relevant contract and employment agent provisions in the New South Wales (NSW) Payroll Tax Act 2007 ('the Act'), and how this has been applied in today's workforce. Following this, the NSW Parliament has announced that it is interested in hearing what businesses have to say about this and is inviting submissions from the general public to comment on their views on how the current Payroll Tax prov...

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Authors: Hayley Lock, Jason Suwignjo,

Published Date: 28 January 2025