Substantial audit activity and ongoing litigation continue to test the scope and application of the payroll tax ‘relevant contract’ and ‘employment agency’ provisions, creating heightened areas of exposure across a range of industries.

The discussion examined recent developments in the payroll tax landscape, including how Revenue Offices are approaching different business models and the implications for businesses across the gig economy, cleaning, security, construction, healthcare and financial services sectors.

The session also explored practical considerations for identifying, managing and mitigating payroll tax risk across business-as-usual activities, audits and M&A.

Speakers:

• Nathan Hamilton - Managing Director, People Services, A&M
• Stefan Balafoutis SC - Senior Counsel. Tenth Floor Chambers