RECORDED WEBINAR: Contractors, Employment Agents and Payroll Tax

Wednesday 13th May 2015
Duration: approx. 2 hours
 
We often think of contractors as just that – they are not employees.  However payments to contractors will be regarded as part of taxable wages for payroll tax in most Australian jurisdictions unless a specific exemption or concession applies. 
 
What’s more, depending on the taxpayer’s arrangements there is a risk the contractor exemptions or concessions will not apply if the arrangements fall within the employment agent provisions.
 
So, when are payments to contractors included in wages for payroll tax?
 
To answer this question, it is important for taxpayers and their advisors to understand:
  • Who are contractors?
  • What are relevant contracts?
  • Whether exemptions and concessions are available, and if so, in what jurisdictions?
  • What is the concept of an ‘employment agent’ for payroll tax?
This webinar is suitable for accountants advising on payroll tax and in-House tax counsel – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
 
PRESENTED BY: Lyndon Garbutt, Senior Associate, McCullough Robertson Lawyers, Brisbane
 
An expert taxation lawyer and a qualified chartered accountant, Lyndon provides advice on GST, payroll tax, land tax, income tax, capital gains tax and the establishment of private ancillary foundations.
 
His diverse experience in dealing with the Australian Taxation Office (ATO) from an accounting and a legal perspective has given him a valuable insight into the motivation of agencies.
 
Lyndon acts for clients in a wide range of industries.  He has been involved in representing the interests of clients during ATO audits, drafting objections to ATO decisions and drafting applications for private binding rulings and class rulings.  Lyndon has acted for clients in appeals to the Administrative Appeals Tribunal and has successfully negotiated settlements before the commencement of formal proceedings.
 
Lyndon’s experience also includes drafting and managing submissions to State revenue authorities regarding land tax and the application of payroll tax, including during state revenue authority audits.  Providing payroll tax advice to clients, Lyndon also negotiates with revenue authorities regarding penalties and payment arrangements and drafts and lodges objections and appeals against payroll tax assessments and Commissioner decisions, including decisions relating to grouping of businesses for payroll tax purposes.
 
© 2015 Television Education Network Pty Ltd.  All rights reserved.  The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.
Product Code: WBIMAY15
 Price:  $242.00 (Inclusive of GST)
© 2018 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.