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19 Oct 06 Individuals engaged under a contract that is wholly or principally for their labour - PS LA 2006/14

On 18 October 2006, the ATO issued Practice Statement PS LA 2006/14 entitled "Procedures for Tax Office staff engaged in superannuation guarantee compliance activities where the review identifies one or more individuals engaged under a contract that is wholly or principally for their labour". The purpose of the Practice Statement is to provide instruction to ATO staff on what procedures staff need to follow when they are undertaking superannuation guarantee compliance activities and the review has identified one or more individuals engaged under a contract that is wholly or principally for their labour.

For a copy of PS LA 2006/14, go here

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