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Payroll Tax: Relevant contracts and related payments paper

Published on 28 Jul 22 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers the core concepts of a “relevant contract” and when payments may be made “for or in relation to the performance of work” under such contracts.

Author profile

Ian Phillips
Ian holds the position of Director, Specialist Revenue Advice at Revenue NSW. His responsibilities include the provision of advice on payroll tax legislation to staff and customers. Ian has worked in the policy and legislation area of Revenue NSW, and its predecessors, since 1985 and has been closely involved in the changes to NSW payroll tax legislation and administration since then, including payroll tax harmonisation with other jurisdictions. - Current at 15 August 2022
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