NSW Payroll Tax – Downer EDI Engineering Pty Ltd v Chief Comr of State Revenue – payments to subcontractors to install Foxtel equipment not subject to payroll tax

The NSW Supreme Court has found that a taxpayer company was not subject to payroll tax on payments to third party subcontractors to install equipment for Foxtel Subscription Television at the premises of Foxtel customers. It was a ‘relevant contract’ issue.

See below for a further discussion of the case.

FJM 1.7.19

[Tax Month – June 2019]