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.
Glynn Flaherty, CTA, Payroll Matters
Glynn is a Director with Payroll Matters Pty Ltd. Payroll Matters contributes to many technical payroll publications, advises on taxation software products and provides a national payroll assistance service. Based in South Australia, Payroll Matters have extensive experience in advising a diverse range of employers from large publicly listed companies, to many charitable bodies and not-for-profit organisations on all aspects relating to payroll.
- Current at
04 December 2013