Convenience chain 7-Eleven has categorically denied claims by NSW Labor that it has paid no payroll tax for at least three financial years.
A freedom of information (FOI) request revealed 7-Eleven is not registered for payroll tax in the state, according to NSW Labor.
Labor's Daniel Mookhey said the FOI documents showed 7-Eleven had paid no payroll tax in at least the last three financial years.
A 7-Eleven spokesman told AAP any claim it had not paid relevant payroll tax obligations was "categorically untrue".
The allegations come a year after the company was found to have underpaid workers thousands of dollars.
Mr Mookhey questioned why the NSW government had not acted on the new findings.
"7-Eleven engaged in the biggest wage-theft scandal in Australian history, it hasn't paid a single cent in payroll tax in NSW, and the NSW Government's response is to do nothing," Mr Mookhey said.
But a NSW Office of State Revenue (OSR) spokeswoman said a co-ordinated investigation on behalf of all affected jurisdictions into 7-Eleven's payroll tax obligations had been launched in October last year.
The spokeswoman said the investigation was being led by the Victorian State Revenue Office, which was liaising with the NSW OSR.
"Where a business fails to register or is found to have understated their payroll tax liability, OSR will issue an assessment that includes the unpaid amount plus interest and penalties where relevant," the OSR spokeswoman said.
