Payroll tax High Court decision

Published on 12 March 2020

The High Court of Australia recently dismissed the taxpayer's application for special leave in the matter of The Optical Superstore Pty Ltd as Trustee for OS Management S Trust & Ors v Commissioner of State Revenue [2020] HCASL 16.

This leaves the Court of Appeal decision in Commissioner of State Revenue v The Optical Superstore Pty Ltd [2019] VSCA 197 undisturbed.

Read more about the impact of this decision.