ABOUT THE seminar

Over the past 5 years, Revenue NSW has been aggressive in using the employment agency provisions in the payroll tax laws in circumstances going well beyond labour hire arrangements. The employment agency provisions are now at the forefront of payroll tax audits in New South Wales. An understanding of these provisions is key for any tax adviser.

The past 5 years have also seen a widening of the relevant contract provisions to arrangements not previously contemplated. The most topical has been in the medical and health care industries. Up until very recently, it appeared that we had come to the end of the road on how these provisions apply to medical and health care practice arrangements, given the legislated rebate that applies from 1 September 2024. However, a decision handed down by the Supreme Court of New South Wales on 6 September 2024 (Uber Australia Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 1124) has created continuing uncertainty and suggests that many medical/health care practice arrangements may not be caught.

Join Partner Matthew McKee for this practical, case study based session which will cover the broadening application of the employment agency provisions, and the impact of Uber Australia Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 1124. What does it mean for medical and health care practices?

Please note this seminar will be held IN-PERSON ONLY and there will be no Zoom or recording available. We hope you will join us. 

Speaker

Matthew McKee

Partner
E mpm@bwslawyers.com.au
P 02 9394 1032