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.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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