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When is a taxpayer an employee or contractor? paper

Published on 06 May 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Many businesses use contractors to provide flexibility to reduce the tax responsibilities (including payroll tax, SGC and Workcover) which arise when a business is an employer. This paper provides an overview as to when those taxes may be payable irrespective of whether or not the person is a 'contractor' or 'an employee' and the consequences when the employer gets it wrong. The topics include:

  • payroll tax
    • when will contractor payments be deemed to be subject to payroll tax?
    • what other payments are included in the definition of wages and subject to Payroll Tax?
    • how the grouping provisions apply when dealing with groups of companies
  • Superannuation Guarantee obligations
    • when will Superannuation Guarantee contributions be payable in relation to contractor payments?
  • Workcover
    • employer responsibilities
    • remuneration and GST.

Author profile:

Grantley Stevens CTA
Grantley Stevens is the Partner responsible for Nexia Edwards Marshall's Business Consulting and Taxation divisions. He consults to many medium to large businesses involved in agriculture, engineering, property, retail and hospitality. He specialises in income tax, FBT, CGT, GST and management consulting and is also a director Greyhounds Racing SA and on the finance committee of the Port Adelaide Football Club. Current at 30 August 2016 Click here to expand/collapse more articles by Grantley STEVENS.
 

This was presented at 39th South Australian State Convention: A Fine Blend - Barossa Valley.

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