Significant upcoming appeal in relation to payroll tax contractor provisions case

KPMG has been advised that the taxpayer in Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 259 has appealed the decision.

This is a significant development for taxpayers operating common medical practice structures and similar administration services businesses. We first explored this case in an article published on 20 December 2021. The tribunal held at first instance in Thomas and Naaz 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. Further, the exemptions to the relevant...

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Authors: Keith Swan, Nathan Hamilton,

Published Date: 07 March 2022