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?
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