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Payments to contractors/employees - the new regime

Published on 28 Mar 96 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This article discusses the proposed new pay-as-you-earn (PAYE) provisions set out in TLAB (No 5) 1995. The main purpose of the amendments is to counteract arguments that independent contractors are not caught by the PAYE provisions if they are engaged to produce a particular result.

Author profile:

Louise HICKS


 

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