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Employee or contractor - taxed if you are, taxed if you aren't paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 29 Jul 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • employee or contractor?
    • what is the significance?
    • discussion of relevance re WorkCover, PAYG, superannuation guarantee, FBT, PRT
    • how to spot the difference
    • issues from various cases
  • detailed discussion of PRT and contractor provisions
    • discussion of Australia wide legislation
    • explanation of history of provisions
    • contentious and questionable areas
  • is there a better way?

Author profile

Kevin LOCK
Kevin is a Director Tax Consulting with Chartered Accountants, Pitcher Partners. He specialises in consulting in the areas of corporate tax and also in all areas of employment taxes. He worked for over 12 years with the Victorian State Revenue Office being involved in the compliance, client education and ruling/advisings areas. Prior to leaving that office he was the Manager of the Client Education and Rulings Branch.
Current at 17 May 2006
Click here to expand/collapse more articles by Kevin LOCK.

 

This was presented at Fifth Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

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Countering avoidance on stamp duty

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Land tax - some current issues (by Graeme Wallace)

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Land tax - current issues (by Geoff Mann and others)

Author(s):  Geoff MANN,  Sue BOSCH,  Bronwyn KIRKWOOD,  Rohan KUMAR

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Payroll tax - some practical issues

Author(s):  Geoff CRAWFORD

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Land rich entity provisions - impact on property trust fund managers

Author(s):  Steven STEVENS

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Employee or contract - taxed if you are, taxed if you aren't!

Author(s):  Kevin LOCK

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Stamp duty and sale of business assets

Author(s):  Michael BUTLER,  Paul TANTI

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Payroll tax grouping - what was, what is and what should be

Author(s):  Gary MATTHEWS

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State tax objections and appeals

Author(s):  Leanne HUGHSON,  Garry SEBO

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Improving compliance with state taxes

Author(s):  Ted WITHERS

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2004/2005 state tax law case highlights

Author(s):  Kiernan DORNEY QC

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2004/2005 state tax law highlights

Author(s):  Ivan BASEI

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Emerging issues and themes in state taxation - a state commissioner's perspective

Author(s):  Mike WALKER

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Further details about this event:

 

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