Published on 12 Oct 07
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper delves into the murkier areas of employment taxes, and considers the relevance of the employee/contractor distinction and the implications for an ‘employer’ with respect to:
- PAYG withholding
- pay-roll tax
- workers’ compensation
- superannuation guarantee
- recently enacted independent contractor laws
- personal services income provisions.
Current at 22 June 2009
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