Published on 25 May 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This session will consider some more commonly 'overlooked' issues which arise when dealing with the employee/independent contractor question. It will deal with a few of the key issues that arise when seeking to identify whether an individual is an 'employee' or an 'independent contractor' for the purposes of:
- PAYG withholding
- Workers compensation
- Payroll tax
The “independent contractor” regime, which came into effect on 1 March 2007 will also be considered.
Current at 16 May 2011
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