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  2026 Payroll tax

Payroll tax risk areas – Industry hotspots and practical solutions

Published Date: 26 Feb 2026

 

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This session provided:

  • An update on the current interpretation and application of the employment agency provisions, through the lens of the security services industry.
  • Insights on when payments under relevant contracts are taxable wages, through the lens of businesses using service entities (like medical practices) and other tripartite arrangements (like the case in Uber).
  • The State revenue’s current approach to relevant contracts and employment agency contracts; and
  • Practical strategies for agreements and audits.
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