NSW Finance and Small Business Minister Damien Tudehope. Source: AAP Image/Paul Braven. Companies in New South Wales that avoid paying payroll tax on unpaid wages could soon face significantly harsher penalties, as part of a NSW government plan to crack down on wage theft in the state. A suite of new laws announced by Finance and Small Business Minister Damien Tudehope on Wednesday will also see Revenue NSW given the ability to name and shame companies that have underpaid payroll tax on wages, and to pass information on to the Fair Work Ombudsman to assist wage theft investigations. The new legislation sets out a number of penalty increases.