Published on 19 Oct 07
by TASMANIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- employee or independent contractor?
- the common law and the statutory provisions
- payers’ obligations
- PAYG, super guarantee, and other obligations to withhold tax
- payees’ obligations:
- do I need an Australian Business Number?
- do I need to register for GST?
- the alienation of Personal Services regime.
Current at 20 June 2011
Click here to expand/collapse more articles by Matthew PAWSON.