Miscellaneous 2007

Employee or independent contractor - tax obligations of payers and payees

Source: TAS

Published Date: 19 Oct 2007

 

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This paper covers:

  • employee or independent contractor?
    • the common law and the statutory provisions
  • payers’ obligations
    • PAYG, super guarantee, and other obligations to withhold tax
  • payees’ obligations:
    • do I need an Australian Business Number?
    • do I need to register for GST?
    • the alienation of Personal Services regime.

Individual Session

Employee or independent contractor - tax obligations of payers and payees

Author(s): Matthew Pawson CTA-Life

Details

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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