Information Circular 109 - Payroll Tax and Labour Hire Services has been released.

This Information Circular outlines the Commissioner of State Taxation’s approach to administering payroll tax under the Payroll Tax Act 2009 in relation to entities operating under the Labour Hire Licensing Act 2017.

It specifically addresses the treatment of payments made by Employment Agents under the Payroll Tax Act 2009 (referred to as Labour Hire Services entities under the Labour Hire Licensing Act 2017) and the implications for payroll tax liability.

You can view our information circulars on our Publications page.