Published on 29 Feb 00
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper addresses the following with respect to contractors: the current rules for the collection of tax from contractors; how PAYG applies to contractor relationships and in particular payments to employees; payments by labour hire firms; payments for a supply where no Australian Business Number (ABN) is correctly quoted; and payments under voluntary agreements; and how the alienation of income rules are intended to apply and their relationship with PAYG.
- Current at
19 November 2004