Commercial cleaning companies that subcontract 'specialised' tasks (deep cleaning, high cleaning, floor polishing, pressure washing) to meet client contract obligations face payroll tax on those subcontractor payments as deemed wages under Division 8, regardless of whether the costs are separately invoiced or absorbed. Practitioners advising cleaning businesses must ensure compliance with PTA 027 procedures if seeking to shift liability in chain of on-hire arrangements, and cannot rely on the inability to identify individual workers as a defence to assessment.
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