NSW payroll tax – Thomas and Naaz Pty Ltd v NSW Commissioner – taxpayer appeal in decision imposing payroll tax liability on a typical medical clinic

The taxpayer has appealed against the decision of the New South Wales Civil and Administrative Tribunal in Thomas and Naaz Pty Ltd and Chief Comr of State Revenue [2021] NSWCATAD 259 (3 September 2021, S Goodman SC). See related TT Article. The case concerned payments to doctors under Agreements between the owners of medical centres and the…