Payroll Tax: Contractor payments – Are they in or out?

Get clarity on one of the ‘greyest’ areas of Payroll Tax.

An error consistently made by businesses is that they automatically exclude contractors from their calculation of payroll tax without the right substantiation. Many contractors have been found to be deemed employees or even employees at common law during State Revenue audits.

This webinar focuses on the liability of contractor payments and considers the various grounds for exclusion where an exemption may apply and what records you can use to prove it. Case studies and examples will be provided to help you gain a more practical understanding of how the payroll tax contractor provisions operate.

Webinar Learning Outcomes:

• State Revenue offices’ approach to contractor payments
• Types of contractors and their classification
• Employee vs contractor analysis
• Contractor exemptions
• Substantiation and record keeping
• The treatment of GST
• Industry-based percentage deductions
• Employment agency provisions – What’s the difference?
• Assistance available

Suited to:

• This session is suitable for accountants, solicitors, tax agents, bookkeepers, payroll managers, payroll clerks, CFOs, and directors.
• All industries and businesses that engage contractors, especially businesses that are heavily reliant on the use of contractors or sub-contractors to perform their day-to-day functions.
• Payroll tax generally applies to businesses whose total Australian wages including contractor payments exceeds the tax-free threshold of a particular state where they employ.
• Level: Advanced

You will also be provided with: 

• The PowerPoint Presentation Slide Deck
• A Searchable Transcript
• Any Supporting Documentation
• Webinar Recording to view multiple times for up to 6 months
• Q&A Session & follow up contact details