Miscellaneous 2006

Tax Case: Independent contractor or employee? Take your pick.

Source: Taxation In Australia Journal Article

Published Date: 1 Apr 2006

 
On 31 January 2006, the New South Wales Supreme Court handed down its decision in Personalised Transport Services v AMP Superannuation ('Personalised Transport Services'), a case that dealt with superannuation contributions mistakenly paid by an employer in respect of independent contractors. The Court awarded the plaintiff restitution of superannuation contribution amounts it had mistakenly paid.

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