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Taxation implications of the Drake decision

Publication date: 01 Sep 00 | Source: AUSTRALIAN TAX REVIEW

Issue: Vol 29, No 3

Pages: pp. 191-199

In June 2000 the Victorian Court of Appeal handed down its decision in the long-running payroll tax case. The Court held that temporary workers provided by Drake employment agencies were "employees" of the agencies according to common law. This article considers the taxation implications of the case and examines some of the issues raised by the State Revenue Office response.

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Author profile

Geoffrey Mann CTA
Photo of author, Geoff MANN Geoff Mann, CTA, is a Partner in the Tax team at Ashurst. He advises on indirect tax, with particular emphasis on GST, stamp duty, land tax and human resources taxes. Geoff has over 25 years’ experience. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs, as well as due diligence exercises and dispute resolution. - Current at 16 June 2017
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