payroll-tax-contractors SKILL.md skillA

payroll-tax-contractors from ryanduguid/australian-accounting-skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.

Install it, pinned
mdr add ryanduguid/australian-accounting-skills/payroll-tax-contractors@git:20260928.309aeb7

Pins git:20260928.309aeb7 in mdr.lock. Pin the fingerprint instead.

Audit grade
A, 17 of 17 checks passed
Kind
SKILL.md skill
Repository
ryanduguid/australian-accounting-skills
Path
.claude/skills/payroll-tax-contractors/SKILL.md
Versions recorded
5
Latest version
git:20260928.309aeb7, committed Sep 28, 2026
First version recorded
Sep 13, 2026
Size
13,927 bytes
Repository stars
3
License
Apache-2.0

Use when testing subcontractor payments for NSW payroll tax: whether a payment is deemed wages under a relevant contract, which section 32(2) exemption applies, labour hire and on-hire chains, contracts that include plant, and the effect of grouping on the threshold.

Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.

What the file says

# Payroll tax contractors

Test each subcontractor engagement against the NSW relevant contract provisions and produce a per-contractor exemption position with the deemed wages that flow into the NSW return. The output is a workpaper with evidence, not a lodgement and not a ruling.

## Inputs needed

1. Contractor payment listing for the whole financial year, by contractor and by contract, with GST shown separately
2. The contract, purchase order or scope for each engagement, plus invoices showing any labour, materials or plant split
3. For any contract with a plant or materials component: who owns and supplies it, whether it is sourced from the principal or a group member, and market hire-rate or price evidence for that component
4. Days-worked records per contractor, and days the principal's own employees performed the same kind of service
5. Contractor entity type (sole trader, partnership, company, trust), who actually performed the work and how many persons the contractor engaged directly, the contractor's other unrelated principals, and its share of gross trading income derived from this principal
…

Read the whole file at its exact version.

How to install

The exact contents, by fingerprint
mdr add ryanduguid/australian-accounting-skills/payroll-tax-contractors@sha256:ea8a6147621ca792

The line at the top of this page pins the label git:20260928.309aeb7, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.

Badge

mdr badge

[![mdr](https://markdownregistry.com/badge/art_zeukrfg4s6dre4xz.svg)](https://markdownregistry.com/a/art_zeukrfg4s6dre4xz)

2 badge image fetches in 30 days. What the badge shows.

Versions

The registry has recorded 5 versions of this file, between Sep 13, 2026 and Sep 28, 2026, about one every 4 days.

versioncommittedcommitsizeaudit
git:20260928.309aeb7 latest2026-09-28 309aeb7 13,927 BA view · diff
git:20260923.65e0da32026-09-23 65e0da3 13,510 BA view · diff
git:20260922.cc83e682026-09-22 cc83e68 12,556 BA view · diff
git:20260914.57d5e842026-09-14 57d5e84 11,682 BA view · diff
git:20260913.69189462026-09-13 6918946 11,551 BA view

Audit of the latest version

A  17 of 17 checks passed. Fixed automatic checks with no AI involved, so the same checks give the same answer every run.
  • pass: Frontmatter block present
  • pass: Frontmatter declares a name
  • pass: Frontmatter declares a description
  • pass: Size between 200 bytes and 200 KB (13927 bytes)
  • pass: No zero-width or bidi control characters
  • pass: No instruction hidden inside an HTML comment
  • pass: No link to an exfiltration or paste host
  • pass: No credential-shaped string
  • pass: No instruction to send local credentials anywhere
  • pass: No text hidden with inline styles
  • pass: No prompt-injection phrasing
  • pass: No curl or wget piped into a shell
  • pass: No recursive delete of root, home or parent
  • pass: No instruction to read or print local credentials
  • pass: No base64 blob over 200 characters
  • pass: No link to a raw IP address
  • pass: No script tag

Source

GitHub

ryanduguid/australian-accounting-skills · 3 stars · license Apache-2.0 · pushed 2026-10-21 · branch main

API

GET https://markdownregistry.com/api/v1/artifacts/art_zeukrfg4s6dre4xz
GET https://markdownregistry.com/api/v1/resolve?ref=ryanduguid/australian-accounting-skills/payroll-tax-contractors
GET https://markdownregistry.com/api/v1/blob/ea8a6147621ca792743a3579589333890ec826dedee9a3e7b42a132d0f79e767

Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.

Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.

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