October

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Monthly Updates /2024 / October

Country	New development	Further reading
Australia	On 6 September 2024, the Supreme Court of New South Wales issued a decision according to which amounts paid by the plaintiff (a rideshare company) to drivers were not considered to be paid for or in relation to the performance of work and were not taken to be wages paid or payable by it. Thus, such payments are not subjected to payroll tax.	Australia 9.1
	The government of New South Wales published, on 30 August 2024, Payroll Tax Regulation 2024, prescribing that Metropolitan Sydney means the area comprising land that, for the whole financial year, is in a suburb or locality in the Greater Sydney Region other than the specified suburbs and localities.	Australia 1.2.5
	On 23 August 2024, the New South Wales' Agency released Commissioner's Practice Note CPN 036 – Relief to Medical Centres, clarifying the amendments made to Payroll Tax Act 2007, which were introduced under the NSW State Government Budget 2024-25, which provide: – an exemption for past unpaid payroll tax that relates to 'relevant general practitioner wages', and – an