Published on 11 Jul 08
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper uses a case study to discuss the contractor deeming provisions. Issues considered include:
- overview of provisions in the various jurisdictions
- application of the contractor provisions and anti-avoidance provisions
- engagement of a person through an interposed entity and how this affects liability
- contractor rendering services to the public, including appropriate benchmark tests.
Current at 30 August 2009
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