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

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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 - 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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Land rich entity provisions - impact on property trust fund managers

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

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Stamp duty and sale of business assets

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

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2004/2005 state tax law case highlights

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2004/2005 state tax law highlights

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