Pay-roll tax is a tax which businesses frequently overlook. It often only rears its head when a taxpayer receives an unexpected and unwelcome assessment from the Office of State Revenue. In some cases, the issues it raises are relatively simple ones (e.g. determining what remuneration and benefits need to be included in the calculation for determining pay-roll tax liability). However, determining the application of the anti-avoidance “grouping” rules and whether an individual is an independent contractor or an employee requires serious consideration.
The tax team at Munro Doig has extensive experience in dealing with matters like these. We have successfully assisted clients in objecting to pay-roll tax assessments, including in appeals to the State Administrative Tribunal and the Supreme Court of Western Australia.
We can also assist clients in correctly structuring independent contractor relationships to minimise risk exposure.