Payroll Tax Implications for Arrangements Between Related Companies

A recent case in New South Wales has highlighted an important payroll tax risk for businesses operating through related companies. The decision in Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) [2022] NSWCA 259 demonstrates how arrangements within corporate groups can trigger payroll tax liabilities under the Payroll Tax Act 2007 (NSW).

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Sporting clubs, community service organisations and charities are in the ATO’s sights - does your sporting club or community service organisation need to lodge an ATO annual return by 1 October 2024?

Not-for-profits entities with an ABN which are eligible to self-assess as income tax exempt will be required to submit an annual self-review return with the ATO, commencing from the 2024 income year. The 2024 annual self-review return must be lodged by 31 October 2024.

The new reporting regime was introduced to enhance integrity in the tax system and ensure that only eligible NFPs are entitled to income tax exemption.

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Call when you want, but there's no one home, and you're not gonna reach my telephone! The "Right to Disconnect" becomes law

Employees will have the right to disconnect from work outside normal working hours, after amendments to the Fair Work Act 2009 (Cth) were recently passed.

Importantly, nothing in the new law suggests that an employer cannot contact an employee outside of their normal working hours. Rather, the amendments mean employees may refuse to monitor, read or respond to contact, or attempted contact, from an employer or third party outside of the employee’s working hours unless the refusal is unreasonable.

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Remove Unfair Contract Terms before 9 November 2023

From 9 November 2023, changes to the Australian Consumer Law (ACL) will impose heavy penalties on businesses proposing, using, or relying on unfair contract terms in standard form contracts with consumers and small businesses. Businesses need to review their standard form contracts now and remove any unfair contract terms to avoid substantial penalties.

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When the bargain isn't worth it - Dell fined $10 million for misleading consumers about discount prices

On 14 August 2023, the Federal Court ordered Dell Australia Pty Ltd, a wholly owned subsidiary of US-based technology provider Dell Technologies Inc, (Dell) to pay a $10 million penalty for making misleading representations on its website about discount prices for add-on computer monitors.

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Payroll tax for medicos: is the position now certain?

A decision by the Court of Appeal of the Supreme Court of New South Wales appears to provide certainty for the payroll tax obligations of operators of medical, dental and allied health practices.  

It has long been thought that the payments by medical, dental and allied health practices practice to healthcare providers, where structured properly, were not subject to payroll tax. However, this view has proven to be mistaken over the last 4 years, although it has been unclear whether all medical, dental and allied health practices are caught, irrespective of how they structure their arrangements.

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Directors and officers be warned! Don't be the next Star example

ASIC has provided a stark reminder to directors and officers that they can be held personally liable for company conduct after ASIC commenced proceedings in the Federal Court against 11 current and formers directors and officers of The Star Entertainment Group Limited (Star).

ASIC is seeking penalties which attract a maximum fine of $1.05 million per breach as well as declarations and disqualification orders against the Star directors and officers.

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