The Qld Office of State Revenue (OSR) has updated harmonised payroll tax Public Ruling PTA028.2 (Employment agency contracts – workers on-hired to government). The Ruling clarifies the correct payroll tax treatment of payments made by an employment agent to a worker on-hired to a government department. The Ruling took effect on 1 July 2014.
[FJM Note: This relates to the agency seconding workers to a client where there is no agreement between the client and the worker. The agency has to pay Payroll Tax on amounts paid to the workers (which are taken to be wages under the legislation).
[LTN 194, 8/10/14]