Do you engage subcontractors? Are those contracts exempt from payroll tax? Have you checked the employment agent provisions? The recent stream of cases shows that the employment agent provisions are not just for employment agents or labour hire companies. In this episode of TaxLand, Fletch Heinemann and Sarah Lancaster chat about circumstances when payroll tax applies to genuine subcontract arrangements. The message from the cases: beware the employment agency provisions! Travel to TaxLand with us to learn more.

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