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Recorded Webinars

Recorded Webinar: Payroll Tax and the Healthcare Sector: Is the Storm Over or Just Beginning?

Recent court decisions have shaken the healthcare industry, with state revenue authorities taking a firm stance on payroll tax liability where medical centres and healthcare businesses engage practitioners. While some amnesties have been offered, uncertainty remains,  and the
PRESENTED BY Matthew McKee Partner - Brown Wright Stein Lawyers , Sydney

Date/Time

About the Webinar

Recent court decisions have shaken the healthcare industry, with state revenue authorities taking a firm stance on payroll tax liability where medical centres and healthcare businesses engage practitioners. While some amnesties have been offered, uncertainty remains,  and the risks are very real for businesses that aren’t structured appropriately. This session explores where things currently stand and how to manage the risk going forward. Topics include:

  • A review of the cases that went towards creating the uproar (Thomas and Naaz Pty Ltd v CCSR [2023] NSWCA 40; CSR v The Optical Superstore Pty Ltd as trustee for OS Management S Trust and Ors [2019] VSCA 197)
  • Does it make a difference to payroll tax applying or not if:
    • medicare payments are paid to an account held on trust by a medical centre for a health care professional, or
    • are paid direct to a practitioner's account?
  • A review of the “relevant contract” provisions including:
  • how they are being applied in practice in the medical and healthcare industry
  • the exemptions that can be applied 
  • Tips for structuring engagement of health care professionals in a health care business to assist with minimising inadvertent payroll tax issues
  • Examples of contract clauses between medical/healthcare centres and medical/healthcare practitioners that:
    • are likely to trigger payroll tax consequences
    • are not likely to trigger payroll tax consequences
  • Tips for:
    • restructuring processes that may assist with not having a payroll tax liability that would otherwise be payable
    • entities that haven't paid payroll tax in the past but should have
  • How the various states and territories are imposing payroll tax in the medical and health care industry, including:
    • the amnesties that have been announced
    • their approach to payroll tax underpaid in earlier years

Presented By

Matthew McKee
Partner, Brown Wright Stein Lawyers Sydney, NSW

Matthew McKee is an experienced tax and superannuation lawyer who regularly provides tax and commercial related advice to accountants, financial planners, small to medium enterprises and private clients. Matthew has a particular expertise in New South Wales state taxes (duties, payroll tax and land tax) but advises on all aspects of taxation law, including income tax, capital gains tax (CGT), GST and the SIS Act.

Matthew has experience in resolving of taxation disputes, including:

  • Managing Australian Taxation Office (ATO)/ Revenue NSW audits and investigations, voluntary disclosures;
  • Preparing taxation objections and private ruling applications;
  • Conducting tax litigation in the Administrative Appeals Tribunal and Federal Court of Australia, the NSW Civil and Administrative Tribunal and Supreme Court of New South Wales; and
  • Negotiating settlements and payment arrangements with the ATO and Revenue NSW.

Matthew also provides advice on trusts and structuring as well as commercial issues including asset and business acquisitions and disposals, share sale agreements, shareholder and joint venture agreements.

Who Should Attend?

This webinar is suitable for accountants advising on payroll tax – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Jason Hooker on (03) 8601 7709 or email: [email protected]

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