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Taxation of independent contractors - Contractor provisions post harmonisation paper

Published on 06 Aug 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • general considerations
  • common law employee or contractor?
  • independent contractor legislation
  • employer obligations
  • future reform of contractor provisions.

Author profile:

Gary MATTHEWS
Current at 22 June 2009 Click here to expand/collapse more articles by Gary MATTHEWS.
 

 

This was presented at Ninth Annual States' Taxation Conference .

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“Black letter versus purposive – a false dichotomy?”

Author(s):  Justice John LOGAN

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Valuation

Author(s):  Daryl WILLIAMS

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