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Gig economy and payroll tax implications

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Published on 01 Oct 22 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The provision of services by workers in the gig economy can create uncertainty for “employers” about their liability to payroll tax, including where registration and payment is required, depending on:

  • whether the worker is an employee;
  • whether the worker is an independent contractor, and if so, whether an “exception” to the “relevant contract” provisions applies;
  • whether the “employer” is procuring the services of the worker in and for the conduct of the client’s business, such that the arrangement with the worker is a taxable “employment agency contract”; and
  • whether the worker performs their services wholly in one jurisdiction or partly in several jurisdictions, including overseas, and for how long.

Author profile

Andrew Rider CTA
Andrew Rider, CTA, is recognised in Doyle’s Guide as a leading Australian tax barrister specialising in tax litigation and dispute resolution. Andrew also advises on Australia-wide taxes, including stamp duties, land tax and payroll tax. Prior to coming to the Bar, Andrew was an Associate to Justice Michael Kirby and a solicitor. Andrew lectures in taxation law at the University of Sydney Law School, authors the national stamp duty section of the leading online service Practical Guidance – Property Law and edits the leading stamp duty publication Australian Stamp Duties Law. Andrew is a Chartered Tax Adviser and examiner with The Tax Institute and a member of The Tax Institute/Revenue NSW Liaison Committee and Dispute Resolution Technical Committee. Andrew is also a member of the NCAT Revenue List Consultative Forum. - Current at 03 February 2023
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