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Payroll tax game changer for medical and health practices? The impact of the decision in Optical Superstore

Published on 15 Apr 2020 | Took place at Online, NSW

This webinar considered the recent payroll tax decision in Commissioner of State Revenue v The Optical Superstore Pty Ltd and its implications for the payroll tax obligations of medical and health practices. In Commissioner of State Revenue v The Optical Superstore Pty Ltd, a medical practice was found to be subject to payroll tax on amounts belonging to practitioners when the practice collected the amounts and on-paid them to the practitioners. This webinar heard important views from Revenue NSW and other experienced practitioners on the significance of the decision.

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Individual sessions

Payroll tax game changer for medical and health practices? The impact of the decision in Optical Superstore

Author(s):  Matthew McKEE,  Ian PHILLIPS,  Matthew SEALEY,  Heath Stewart This webinar considered the recent payroll tax decision in Commissioner of State Revenue v The Optical Superstore Pty Ltd and its implications for the payroll tax obligations of medical and health practices.

Materials from this session:

The legal setting and the decision in Optical Superstore

Author(s):  Matthew SEALEY

This paper covers:

  • overview of the relevant contract provisions
  • the Optical Superstore decision.
Materials from this session:

Business models for healthcare practices

Author(s):  Heath Stewart

This paper covers:

  • options for business structure
  • general historical background
  • commercial observations
  • commentary on diagrams.
Materials from this session:

Implications for NSW payroll tax

Author(s):  Ian PHILLIPS

This paper covers:

  • key outcomes of the 4 cases
  • principles endorsed by the Victorian Court of Appeal
  • implications for NSW payroll tax
  • NCAT decision in homefront nursing
  • implications of the homefront nursing decision.
Materials from this session:

Optical Superstore: The unanswered questions

Author(s):  Matthew McKEE

This paper covers:

  • the Optical Superstore decisions
  • the health care practice models
  • the position of the revenue post-Optical Superstore
  • response to the position of the revenue.
Materials from this session: