From 1 July 2008, the following changes will occur as a result of the harmonisation measures:
- Taxable wages include the value of a benefit provided that would be a fringe benefit and a payment that would be a superannuation contribution.
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If the employment agent’s client can claim certain exemptions under s.14 of the Pay-roll Tax Act 1971 (Qld) and a worker performs services for this client, amounts paid by the agent to the worker for this work will be exempt. This does not apply to situations where a client is not liable for pay-roll tax because their wages fall below the threshold.
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If the effect of an employment agency contract is to reduce or avoid the liability of a party to the contract to the assessment, imposition or payment of pay-roll tax, the
commissioner may -
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Disregard the contract; and
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Determine that any party to the contract is taken to be an employer; and
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Determine that any payment made in respect of the contract is taken to be wages
For further details, see our information sheets and select 4 - Employee Share Acquisition Schemes and other wage changes.
