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Superannuation: Employee or contractor — payroll tax: part 3

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Published on 01 Nov 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Businesses must be aware of the wide net that is cast by the payroll tax legislation, as many contractors are likely to be caught unless an exception can be obtained.

Author profiles

Cassandra Hurley
- Current at
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Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel Butler, CTA, is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 40 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor. - Current at 15 January 2025
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