NSW payroll tax: E Group Security Pty Ltd v NSW State Revenue – security company not liable to payroll tax where security guards not integrated into its clients’ work forces
The Supreme Court of NSW held that the taxpayer was not liable to payroll tax on the amounts it paid, to third party suppliers of persons, under the ’employment agency contract provisions in s37 of the NSW Payroll Tax Act 2007. The taxpayer provided security style services to its clients. The key was that the…