News wire article from our research archive:

[908] NSW: Payroll tax liability of managing agent of apartments upheld.

Byline: Annamaria Carey

May 29, 2006 (Weekly Tax Bulletin - ABIX via COMTEX) -- Courts in New South Wales (NSW) have upheld the payroll tax liability of a managing agent. The agent managed a home unit complex. The payroll tax liability was in relation to cleaning staff made available to the owner's corporation. The taxpayer claimed that it was exempt from the payroll tax liability on the wages paid to the cleaning staff because it was acting as agent for the owner's corporation. The NSW Court of Appeal ruled that the taxpayer was liable to ...

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