Payroll Taxes & State Employment Obligations – Minimise the Risk

All you need to know about State Payroll Taxes and other employer obligations, but were afraid to ask. A session for advisors highlighting the pitfalls of non-compliance with the Payroll Tax and State employer obligation regimes for their employer clients.

The session will cover:

• Payroll Taxes across the Australian States and Territories
• The history of Payroll Tax regimes across Australia
• The statutory context and policy intent of Payroll Taxes
• Employer Definition
• Payments subject to Payroll Taxes:

• Definitions
• Common law employees
• Case law vs independent contractors 

• Employer Obligations:

• Thresholds
• Grouping Rules
• Exemptions
• Statutory Extensions (Employment Agents)
• Payment of Payroll Taxes (if above threshold)
• Reporting

• State Revenue Commissioner’s Powers:

• Information
• Penalties
• Director Compliance Notices

• Other State/Territory Employer Obligations

Learning Outcomes:

Participants will gain an improved understanding of:

• Payroll Tax obligations for Employers
• Current case law on employee vs contractor tests
• Managing the risks of State/Territory Revenue actions on Payroll Taxes
• Other State/Territory Employer Obligations
• Consequences of non-compliance

Suited to:

Accountants, tax practitioners, BAS agents, lawyers and other practitioners serving small businesses, private groups and wealthy individuals.

This On Demand recording Includes: 

• Recording of the Live Webinar, which can be viewed multiple times, for as long as required 
• Presenters contact details for follow up questions 
• CPD Quiz
• CPD Certificate 
• CPD Report – Logged automatically 
• PowerPoint Presentation
• Verbatim Transcript, with Searchability
• Supporting Documentation