Subcontracts or labour hire? The murky line of employment agents in payroll tax

From trolley collection services to cleaning businesses and security guards – is there a line between genuine subcontractor arrangements and labour hire arrangements for the purposes of the employment agent provisions in the payroll tax legislation? In our latest Tax Archives episode, Fletch and Sarah discuss the murky world of employment agents in a payroll tax context. They discuss cases and the different principles that can be pulled from those cases. Listen now.