Pay-roll tax Pay-roll tax is a tax which businesses frequently overlook. It often only rears its head when a taxpayer receives an unexpected and unwelcome assessment from the Office of State Revenue. In some cases, the issues it raises are relatively simple ones (e.g. determining what remuneration and benefits need to be included in the calculation for determining pay-roll tax liability). However, determining the application of the anti-avoidance “grouping” rules and whether an individual is an independent contractor or an employee requires serious consideration. For learn more https://www.munrodoig.com.au/