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The legal setting and the decision in Optical Superstore paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 15 Apr 20 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • overview of the relevant contract provisions
  • the Optical Superstore decision.

Author profile

Matthew Sealey FTI
Matthew Sealey, FTI, is a Partner at PwC Australia focusing on State tax advice and disputes. He has over 25 years’ experience in this area, including nearly a decade at the NSW Bar, where he appeared in many State tax cases. - Current at 31 March 2025
Click here to expand/collapse more articles by Matthew SEALEY.

 

This was presented at Payroll tax game changer for medical and health practices? The impact of the decision in Optical Superstore .

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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

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The legal setting and the decision in Optical Superstore

Author(s):  Matthew SEALEY

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Business models for healthcare practices

Author(s):  Heath Stewart

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Implications for NSW payroll tax

Author(s):  Ian PHILLIPS

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Optical Superstore: The unanswered questions

Author(s):  Matthew McKEE

Materials from this session:

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