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Employers and Contractors Practical Issues Topic

Published on 21 Sep 00 by THE TAX INSTITUTE

While much discussion on recent tax reform legislation has centered on the impact on business, many of the recent reforms will impact directly on employees, employers and contractors. The legislation covering the interaction between the GST and FBT has major effects on salary packaging in the future. Engagement of contractors will come under closer scrutiny with the introduction of the new Alienation of Personal Services Income legislation. The specific nature of tests to be passed require advisers to carefully examine each aspect of the tests outlined in the legislation. The PAYG provisions impacting on partners and beneficiaries raise complexities in determining instalment income. This session highlights the practical issues affecting contractors, employees, trust beneficiaries and partners.

Author profile

Noel Beharis CTA
Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992 as a litigator in their insurance litigation division. For the last 14 years since leaving Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and his current employer in varying tax technical roles. Areas of expertise include corporate and international taxation, taxation of large private enterprises, high wealth individuals and defending tax audits. - Current at 15 September 2011
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