On 9 October 2025, the Government introduced the bill with the new rules on Payday superannuation and it is now law. It took almost 2 ½ years to introduce the bill, and taxpayers will have just over 6 months to get on top of the rules and be ready by 1 July 2026.
Navigating the issues when an Australian business is expanding overseas requires consideration of a broad range of Australian tax issues (as well as non–tax issues), and almost all of these equally apply whether the business is small or large. We touch on some of these tax issues from an Australian viewpoint.
Is payroll tax applicable to contractor GPs? What are the implication of the recent Uber case? Is the position less settled than we thought?
It seems appropriate for our final edition of The Assessment in 2023 that we look back on a few tax decisions from this year including EV charges and NFP reporting. We shall also cast our minds forward to foresee some possible tax changes to come in 2024.
Having the correct classification of how employment ends is important. Describing the termination as a voluntary resignation in circumstances that indicate otherwise could have significant adverse tax consequences to the employee. This article explores the taxing of settlement receipts received in relation to the termination of employment.
On 11 August 2023, Victoria and NSW Revenue Offices have finally released rulings titled PTA 041 ‘Relevant Contracts – Medical Centres’, providing clarification on issues relating to the payroll tax (PRT) treatment of service agreements commonly used throughout the medical and allied health professions.
There is still no clarity from the Victorian and/or NSW Revenue Office as to the PRT treatment of service agreements widely used throughout the medical and allied health professions. In this article we summarise some recent developments and likely outcomes.
Late last year, Queensland Revenue Office issued PTAQ 000.6.1 ‘Relevant contracts – medical centres’. As the underlying law is similar across Australia (save for Western Australia) the Queensland Revenue ruling also warrants attention elsewhere.
We would like to provide an end of year summary regarding various tax issues that have being simmering along over recent years. All of these issues have been evolving for several years and are of widespread application.
Following the emerging payroll tax issue that resulted from the Optical Superstore litigation, here are a couple of developments since that are also worth noting.
