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When is a taxpayer an employee or contractor? paper


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, CTA, 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 of Greyhounds Racing SA and is on the Finance Committee of the Port Adelaide Football Club. - Current at 17 May 2018
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This was presented at 39th South Australian State Convention: A Fine Blend - Barossa Valley .

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