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Payroll tax and the gig economy: Uber seeks High Court appeal 

12/09/2025

Uber submits application to appeal the decision in Chief Commissioner of State Revenue v Uber Australia Pty Ltd [2025] NSWCA 172 which confirmed driver payments (2015–2020) were taxable wages, leaving Uber with over $81 million in payroll tax liabilities. What has happened On 1 August 2025, the Court of Appeal unanimously held that Uber’s payments […]

NSW Bulk billing GP clinics given payroll tax concessions

04/07/2024

NSW Bulk billing GP clinics afforded payroll tax concessions in the 2024/25 State Budget, to reduce costs to businesses and families across NSW to help with cost of living pressures. Bulk-billing support initiative To counteract the increased cost of living pressures, the NSW government has introduced an exemption and rebate on payroll tax liabilities for […]

VIC State Budget 2024/25

09/05/2024

The Victorian State Budget 2024/25 seeks to address the inflationary and interest rate pressures and focuses on health and education spending. With high debt levels, Treasurer Tim Pallas has curbed infrastructure expenditure with property taxes set to increase. Key takeaways What does the State Budget mean for you? Property & infrastructure Payroll Tax Contributors William […]

Victorian private schools navigate new payroll tax norms

06/10/2023

With new legislation on the horizon, large Victorian private schools traditionally exempt from payroll tax, are facing a substantial shift in operational norms. This paradigm shift for Victorian non-profit private schools mandates proactive measures in establishing processes and templates, upskilling staff, and addressing potential challenges, ensuring a seamless transition into compliance with payroll tax obligations. […]

Payroll tax implications for medical practices - are you prepared?

05/09/2023

Followed by rulings in QLD and SA, the Victorian State Revenue Office and Revenue NSW have issued rulings that may subject many medical practices to payroll tax on practitioner payments processed through the practices. The NSW and VIC Revenue Authorities have recently published harmonised revenue rulings (Revenue Rulings PTA-041) following similar rulings in QLD and […]

Paul Hum, Partner

18/07/2023

I lead the employment tax offering at SW, bringing 15 years of experience to my role and specialising in employment and payroll compliance. In recent years, I have focused on assisting some of Australia’s largest employers with complex payroll and employment tax matters. This includes helping clients correctly interpret their obligations and practically apply the […]

Janelle McPhee, Partner

12/07/2023

I have more than 25 years of experience providing tax and accounting services to the SME market, specialising in outsourced bookkeeping, CFO, and payroll services. My clients operate across a range of sectors, including education, IT, professional services, wholesale importing, property development and investment, and not-for-profit organisations. I have demonstrated expertise in delivering high-quality outsourcing […]

QLD State Budget Overview 2022/23

21/06/2022

The Queensland 2022/23 Budget includes increased mental health support, payroll tax relief and mining companies face higher coal royalty rates. Queensland Treasurer, Cameron Dick, has handed down his 3rd budget as part of the government’s plan for economic recovery from the Covid-19 pandemic. Revenue measures announced as part of the 2022–23 Queensland Budget, include: a […]

Employment Taxes update 2021

04/03/2021

Our tax experts provided updates on: New and recent developments FBT recap and hot topics – reducing FBT on cars and car parking due to COVID-19 Global mobility and impacts of COVID-19 on tax residency and employee tax obligation Payroll tax and COVID-19 concessions The rise in popularity and attractiveness of employee share and incentive plans […]