Payroll tax guide – Contractor exemptions
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Chapters

  1. Payroll tax guide – Contractor exemptions
  2. Services ancillary to the supply
    of goods
  3. Services not ordinarily required
    by your business
  4. Services required for 180 days or
    less in a financial year
  5. Services provided for 90 days or
    less in a financial year
  6. Services provided by a contractor
    to the public during the financial year
  7. Services performed by 2 or
    more people
  8. Services for the conveyance of goods provided by an owner driver

1. Payroll tax guide – Contractor exemptions

About this guide

Payments made to contractors are liable for payroll tax if the contractor is engaged under a “relevant contract”.

See Division 7 of Part 3 of the Payroll Tax Act 2007 (PTA).

Payments by a deemed employer that relate to work performed by a contractor are liable for payroll tax unless an exemption applies.

This guide provides detailed information and examples about the 7 exemptions available under the PTA.

Each chapter in the guide details an exemption. Click on the chapter headings in the menu to access the information.

If you have not already done so, we advise that you also read: