Payroll tax is collected by Revenue NSW and is routinely examined for non-compliance in areas such as grouping provisions where there are common employees, or common ownership, relevant contracts (and exempt contracts) where genuine contractors are exempt but those performing work similar to an employee are not, and analysing whether labour hire contracts will attract payroll tax despite any written agreements. These are all ways that Revenue NSW seek to impose payroll tax on your business and if you are not aware of the risk it may be time for a review. We regularly assist clients through these issues and understand how to present your facts to Revenue NSW so that you can get on with business.