---
title: WLM Blog | Payroll Tax
description: Payroll Tax | More than a blog, this page is where we release our latest market insights, case studies and other timely content. Check back often.  
image: https://insights.wlm.com.au/hubfs/WLM%20Accounting%20Blog.jpg
---

[![WLM_Logo_RGB_Orn50](https://insights.wlm.com.au/hs-fs/hubfs/WLM_Logo_RGB_Orn50.png?width=521&height=169&name=WLM_Logo_RGB_Orn50.png "WLM_Logo_RGB_Orn50")](http://wlm.com.au/)

- [About](https://www.wlm.com.au/about/)
- [Services](https://www.wlm.com.au/services/) 
    - [Tax & Compliance](https://www.wlm.com.au/services/tax-and-compliance/)
    - [Strategy & Advice](https://www.wlm.com.au/services/strategy-and-advice/)
- [Clients](https://www.wlm.com.au/clients/) 
    - [Construction & Trades](https://www.wlm.com.au/clients/construction/)
    - [Family Business](https://www.wlm.com.au/clients/family-business/)
    - [Insurance & Financial Services](https://www.wlm.com.au/clients/insurance-and-financial-services/)
    - [Renewable Energy & Environment](https://www.wlm.com.au/clients/renewable-energy-and-environment/)
    - [Service-based & Other Business](https://www.wlm.com.au/clients/service-based-and-other-business/)
- [Insights & Case Studies](https://insights.wlm.com.au/blog) 
    - [Blog](https://insights.wlm.com.au/blog)
    - [Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download)
    - [How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download)
- [Contact](https://www.wlm.com.au/contact/)

[Login](https://clientlogin-us2.karbonhq.com/4Frhz6cPZq6r)

- [About](https://www.wlm.com.au/about/)
- [Services](https://www.wlm.com.au/services/) 
    - [Tax & Compliance](https://www.wlm.com.au/services/tax-and-compliance/)
    - [Strategy & Advice](https://www.wlm.com.au/services/strategy-and-advice/)
- [Clients](https://www.wlm.com.au/clients/) 
    - [Construction & Trades](https://www.wlm.com.au/clients/construction/)
    - [Family Business](https://www.wlm.com.au/clients/family-business/)
    - [Insurance & Financial Services](https://www.wlm.com.au/clients/insurance-and-financial-services/)
    - [Renewable Energy & Environment](https://www.wlm.com.au/clients/renewable-energy-and-environment/)
    - [Service-based & Other Business](https://www.wlm.com.au/clients/service-based-and-other-business/)
- [Insights & Case Studies](https://insights.wlm.com.au/blog) 
    - [Blog](https://insights.wlm.com.au/blog)
    - [Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download)
    - [How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download)
- [Contact](https://www.wlm.com.au/contact/)

# News, views and more

More than a blog, this page is where we release our latest market insights, case studies and other timely content. Check back often.

### Most Recent

**[Categories](https://insights.wlm.com.au/blog/tag/payroll-tax#!)**

- [Accounting](https://insights.wlm.com.au/blog/tag/accounting)
- [Business Owners](https://insights.wlm.com.au/blog/tag/business-owners)
- [Australian Taxation Laws](https://insights.wlm.com.au/blog/tag/australian-taxation-laws)
- [Financial Planning](https://insights.wlm.com.au/blog/tag/financial-planning)
- [Tax Planning](https://insights.wlm.com.au/blog/tag/tax-planning)
- [ATO](https://insights.wlm.com.au/blog/tag/ato)
- [Superannuation](https://insights.wlm.com.au/blog/tag/superannuation)
- [Professionals](https://insights.wlm.com.au/blog/tag/professionals)
- [Home Owners & Investors](https://insights.wlm.com.au/blog/tag/home-owners-investors)
- [Family Business](https://insights.wlm.com.au/blog/tag/family-business)
- [25/26 Financial Year](https://insights.wlm.com.au/blog/tag/25-26-financial-year)
- [Renewable Energy & Environment](https://insights.wlm.com.au/blog/tag/renewable-energy-environment)
- [Self Managed Super Funds](https://insights.wlm.com.au/blog/tag/self-managed-super-funds)
- [23/24 Financial Year](https://insights.wlm.com.au/blog/tag/23-24-financial-year)
- [Construction](https://insights.wlm.com.au/blog/tag/construction)
- [Trusts](https://insights.wlm.com.au/blog/tag/trusts)
- [24/25 Financial Year](https://insights.wlm.com.au/blog/tag/24-25-financial-year)
- [Case Studies](https://insights.wlm.com.au/blog/tag/case-studies)
- [Insurance Underwriting](https://insights.wlm.com.au/blog/tag/insurance-underwriting)
- [Personal Income Tax](https://insights.wlm.com.au/blog/tag/personal-income-tax)
- [Payroll Tax](https://insights.wlm.com.au/blog/tag/payroll-tax)
- [WLM News](https://insights.wlm.com.au/blog/tag/wlm-news)
- [22/23 Financial Year](https://insights.wlm.com.au/blog/tag/22-23-financial-year)
- [26/27 Financial Year](https://insights.wlm.com.au/blog/tag/26-27-financial-year)

[![what makes or breaks christmas](https://insights.wlm.com.au/hubfs/What%20makes%20or%20breaks%20Christmas%20(1).png)](https://insights.wlm.com.au/blog/what-makes-or-breaks-christmas)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 15 November 2024 —  4 min read

### [What makes or breaks Christmas?](https://insights.wlm.com.au/blog/what-makes-or-breaks-christmas)

**The cost of living has eased over the past year but consumers are still under pressure. For business, planning is the key to managing Christmas volatility.**

[Read more](https://insights.wlm.com.au/blog/what-makes-or-breaks-christmas)

[![FY25 budget guide for business and employers](https://insights.wlm.com.au/hubfs/FY25%20budget%20guide%20for%20business%20and%20employers.png)](https://insights.wlm.com.au/blog/fy25_budget_guide_for_business_and_employers)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 15 May 2024 —  6 min read

### [FY25 budget guide for business and employers](https://insights.wlm.com.au/blog/fy25_budget_guide_for_business_and_employers)

For business, the Government is picking winners through targeted public investment with its Future Made in Australia Framework that they are betting will pave the way for private investment in net zero transformation and the strengthening of..

[Read more](https://insights.wlm.com.au/blog/fy25_budget_guide_for_business_and_employers)

[![Guide to Business Tax Planning 2024](https://insights.wlm.com.au/hubfs/2024%20Business%20Tax%20Planning%20Guide.png)](https://insights.wlm.com.au/blog/2024_business_tax_planning_guide)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 09 April 2024 —  8 min read

### [Guide to Business Tax Planning 2024](https://insights.wlm.com.au/blog/2024_business_tax_planning_guide)

Imagine what you could do with tax saved? 

[Read more](https://insights.wlm.com.au/blog/2024_business_tax_planning_guide)

[![Contracts](https://insights.wlm.com.au/hubfs/Contracts%20payroll%20%20Medical.jpg)](https://insights.wlm.com.au/blog/relevant-contracts-the-payroll-tax-dilemma-and-medical-practices)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 26 September 2023 —  3 min read

### [Relevant Contracts, the Payroll Tax Dilemma and Medical Practices](https://insights.wlm.com.au/blog/relevant-contracts-the-payroll-tax-dilemma-and-medical-practices)

In August 2023, the NSW State Revenue Office ruled that GPs working under fee-for-service arrangements would be employees for the purposes of payroll tax (i.e. relevant contracts), and the Victorian office issued a near-identical ruling at the same..

[Read more](https://insights.wlm.com.au/blog/relevant-contracts-the-payroll-tax-dilemma-and-medical-practices)

[![Guide to Business Tax Planning 2023](https://insights.wlm.com.au/hubfs/Business%20tax%20plan%202023%201200px.jpg)](https://insights.wlm.com.au/blog/guide-to-business-tax-planning-2023)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 23 March 2023 —  6 min read

### [Guide to Business Tax Planning 2023](https://insights.wlm.com.au/blog/guide-to-business-tax-planning-2023)

Imagine what you could do with tax saved? You could:

[Read more](https://insights.wlm.com.au/blog/guide-to-business-tax-planning-2023)

[![GP practices under microscope](https://insights.wlm.com.au/hubfs/Medical%20contror%20agreements%20ATO%201200px.jpg)](https://insights.wlm.com.au/blog/contractors-and-payroll-tax-medical-practices-under-the-microscope)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 13 February 2023 —  4 min read

### [Contractors and Payroll Tax: Medical Practices under the Microscope](https://insights.wlm.com.au/blog/contractors-and-payroll-tax-medical-practices-under-the-microscope)

A recent case, Thomas and Naaz, has brought medical practice service agreements under the microscope. 

[Read more](https://insights.wlm.com.au/blog/contractors-and-payroll-tax-medical-practices-under-the-microscope)

[![Changes 1 July](https://insights.wlm.com.au/hubfs/Changes%201%20July%20Blog.jpg)](https://insights.wlm.com.au/blog/what-changed-on-1-july)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 28 July 2022 —  1 min read

### [What changed on 1 July?](https://insights.wlm.com.au/blog/what-changed-on-1-july)

### A reminder of what changed on 1 July 2022

Several changes to superannuation and taxation came into effect on 1 July. There are implications that every business and individual needs to be aware of. Here's a neat checklist to keep you informed.

[Read more](https://insights.wlm.com.au/blog/what-changed-on-1-july)

[![](https://insights.wlm.com.au/hubfs/ATO%20Heat%201200px-1.png)](https://insights.wlm.com.au/blog/ato-ramps-up-heat-on-directors)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 23 June 2022 —  1 min read

### [ATO ramps up heat on directors](https://insights.wlm.com.au/blog/ato-ramps-up-heat-on-directors)

Recently the ATO sent letters to directors who are potentially in breach of their obligations to ensure that the company they represent has met its PAYG withholding, superannuation guarantee charge, or GST obligations.

[Read more](https://insights.wlm.com.au/blog/ato-ramps-up-heat-on-directors)

[![Are Your Contractors Really Employees?](https://insights.wlm.com.au/hubfs/Contractor%20or%20Employee%201200px.jpg)](https://insights.wlm.com.au/blog/are-your-contractors-really-employees)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 11 March 2022 —  4 min read

### [Are Your Contractors Really Employees?](https://insights.wlm.com.au/blog/are-your-contractors-really-employees)

**Two landmark cases before the High Court highlight the problem of identifying whether a worker is an independent contractor or employee for tax and superannuation purposes.**

[Read more](https://insights.wlm.com.au/blog/are-your-contractors-really-employees)

[1](https://insights.wlm.com.au/blog/tag/payroll-tax/page/1)

### Free Resources

- [Whitepaper: How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download)
- [Whitepaper: Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download)
- [E-Guide: 7 financial mistakes of builders and tradies](https://explore.wlm.com.au/financial-mistakes-of-builders-and-tradies)
- [E-Guide: Tax and accounting considerations for setting up an insurance underwriting agency in Australia](https://explore.wlm.com.au/tax-and-accounting-considerations-for-setting-up-an-insurance-underwriting-agency-in-australia)
- [A guide to the Federal Budget 2025 - 26](https://explore.wlm.com.au/a-guide-to-the-federal-budget-2025-26)
- [EOFY Tax Planning Webinar](https://youtu.be/xhf7yafx8YE?si=TuqCM5eEtWPP91lg)
- [EOFY business checklist](https://explore.wlm.com.au/your-business-end-of-financial-year-checklist)

### Blog Categories

- [Accounting (166)](https://insights.wlm.com.au/blog/tag/accounting)
- [Business Owners (143)](https://insights.wlm.com.au/blog/tag/business-owners)
- [Australian Taxation Laws (123)](https://insights.wlm.com.au/blog/tag/australian-taxation-laws)
- [Financial Planning (88)](https://insights.wlm.com.au/blog/tag/financial-planning)
- [Tax Planning (76)](https://insights.wlm.com.au/blog/tag/tax-planning)
- [ATO (53)](https://insights.wlm.com.au/blog/tag/ato)
- [Superannuation (51)](https://insights.wlm.com.au/blog/tag/superannuation)
- [Professionals (40)](https://insights.wlm.com.au/blog/tag/professionals)
- [Home Owners & Investors (34)](https://insights.wlm.com.au/blog/tag/home-owners-investors)
- [Family Business (30)](https://insights.wlm.com.au/blog/tag/family-business)
- [25/26 Financial Year (22)](https://insights.wlm.com.au/blog/tag/25-26-financial-year)
- [Renewable Energy & Environment (20)](https://insights.wlm.com.au/blog/tag/renewable-energy-environment)
- [Self Managed Super Funds (20)](https://insights.wlm.com.au/blog/tag/self-managed-super-funds)
- [23/24 Financial Year (18)](https://insights.wlm.com.au/blog/tag/23-24-financial-year)
- [Construction (18)](https://insights.wlm.com.au/blog/tag/construction)
- [Trusts (18)](https://insights.wlm.com.au/blog/tag/trusts)
- [24/25 Financial Year (17)](https://insights.wlm.com.au/blog/tag/24-25-financial-year)
- [Case Studies (17)](https://insights.wlm.com.au/blog/tag/case-studies)
- [Insurance Underwriting (16)](https://insights.wlm.com.au/blog/tag/insurance-underwriting)
- [Personal Income Tax (13)](https://insights.wlm.com.au/blog/tag/personal-income-tax)
- [Payroll Tax (9)](https://insights.wlm.com.au/blog/tag/payroll-tax)
- [WLM News (9)](https://insights.wlm.com.au/blog/tag/wlm-news)
- [22/23 Financial Year (8)](https://insights.wlm.com.au/blog/tag/22-23-financial-year)
- [26/27 Financial Year (5)](https://insights.wlm.com.au/blog/tag/26-27-financial-year)

## Subscribe

Stay up to date with tax and accounting news, and subscribe to our newsletter.

[![WLM_Logo_RGB_Orn50](https://insights.wlm.com.au/hs-fs/hubfs/WLM_Logo_RGB_Orn50.png?width=195&height=63&name=WLM_Logo_RGB_Orn50.png) ](http://wlm.com.au/)

###### Contact

WLM Financial Services Pty Limited  
Level 20, 56 Pitt Street, Sydney NSW 2000  
GPO Box 5025, Sydney NSW 2001

**T** [02 9221 7777](tel:292217777)

###### Social

- <https://au.linkedin.com/company/wlm-financial-services-pty-ltd?trk=public_profile_topcard_current_company>
- <https://www.facebook.com/pages/category/Financial-Planner/WLM-Financial-Services-Pty-Ltd-1621313484830150/>
- <https://x.com/WLM_accounting>
- <https://www.instagram.com/wlm_accounting/>

- [TAX & COMPLIANCE](https://www.wlm.com.au/services/tax-and-compliance/) 
    - [Business Tax](https://www.wlm.com.au/services/tax-and-compliance/business-tax/)
    - [Company Secretarial](https://www.wlm.com.au/services/tax-and-compliance/company-secretarial/)
    - [Self-managed Super Funds](https://www.wlm.com.au/services/tax-and-compliance/self-managed-super-funds/)
    - [Personal Taxes](https://www.wlm.com.au/services/tax-and-compliance/personal-taxes/)
    - [Back-Office services](https://www.wlm.com.au/services/tax-and-compliance/back-office-services/)
    - [AFSL Accounting](https://www.wlm.com.au/services/tax-and-compliance/afsl-accounting/)
- [STRATEGY & ADVICE](https://www.wlm.com.au/services/strategy-and-advice/) 
    - [Business Systems](https://www.wlm.com.au/services/strategy-and-advice/business-systems/)
    - [Outsourced CFO](https://www.wlm.com.au/services/strategy-and-advice/outsourced-cfo/)
    - [Business Sales](https://www.wlm.com.au/services/strategy-and-advice/business-sales/)
    - [International Business](https://www.wlm.com.au/services/strategy-and-advice/international-business/)
    - [Our Trusted Advisor Network](https://www.wlm.com.au/services/strategy-and-advice/trusted-advisor-network/)
- [CLIENTS](https://www.wlm.com.au/clients/) 
    - [Construction & Trades](https://www.wlm.com.au/clients/construction/)
    - [Family Business](https://www.wlm.com.au/clients/family-business/)
    - [Insurance Underwriting, Insurance Brokers & Financial Services](https://www.wlm.com.au/clients/insurance-and-financial-services/)
    - [Renewable Energy Projects & Asset Managers](https://www.wlm.com.au/clients/renewable-energy-and-environment/)
    - [Service-based and Other Business](https://www.wlm.com.au/clients/service-based-and-other-business/)
- [OTHER](http://wlm.com.au/about/) 
    - [Resources](https://insights.wlm.com.au/blog)
    - [About](http://wlm.com.au/about/)
    - [Careers](https://explore.wlm.com.au/careers)
    - [Contact](https://www.wlm.com.au/contact/)
    - [Login](https://clientlogin-us2.karbonhq.com/4Frhz6cPZq6r/Identity/Account/Login?token=)
    - [Privacy Policy](http://wlm.com.au/privacy-policy/)

###### [Insights](https://insights.wlm.com.au/blog)

###### Legal Notices

The information contained in the WLM website, has been prepared from a wide variety of sources, which WLM, to the best of its knowledge and belief, considers accurate. WLM does not however warrant the accuracy of the information and forecasts possibly contained in the WLM website. No visitor to the site should rely upon the information and/or recommendations contained in the WLM website. WLM strongly recommends that all prospective purchasers of securities should make their own inquiries and seek professional advice before acting on any of the information contained in the WLM website. Should you wish to seek advice, please feel welcome to [contact us](http://wlm.advisclient.com.au/contact/).