Contractors v Employees
Published on 14 Oct 2014
| Took place at National Australia Bank, Sydney, NSW
The issue of whether a person providing services is an employee or an independent contractor has far-reaching consequences, in both the tax and non-tax fields. It is largely a product of case law, with the courts applying various tests to each relationship. Revenue authorities, both State and Commonwealth, have increased their focus in this area.
This event reviewed the tests, look at recent cases, and provide an overview of where this is relevant.
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