Cleaning up payroll tax: How the SKG decision sweeps in employment agency arrangements

The outcome of the decision impacts cleaning and security businesses that routinely engage independent contractors, as highlighted by Priscilla Tang, David Sofra, Kevin Lin and Luca Gibbs.

The Supreme Court of New South Wales (NSW), on 17 October 2025, delivered its decision in SKG Cleaning Services Pty Ltd v Chief Commissioner of State Revenue; Ezko Property Services (Aust) Pty Ltd atf The Ezko Unit Trust v Chief Commissioner of State Revenue [2025] NSWSC 1219, upholding payroll tax assessments against commercial cleaning companies SKG and Ezko. The outcome of the decision impacts cleaning and security businesses that routinely engage independent contractors, particularly thos...

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Authors: Priscilla Tang, David Sofrà,

Published Date: 24 October 2025