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The employer/employee relationship – Legal perspective paper
Published on 28 Jul 11 by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- relevance of the employee/independent contractor distinction for employment-related taxes
- trends
- distinguishing between the various employment related taxes and obligations.
Author profile
Michael Flynn QC CTA-Life

This was presented at 11th Annual States’ Taxation Conference .
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State tax cases update
Author(s): Philip MAGOFFINMaterials from this session:
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State tax rulings - Public & private rulings
Author(s): William ARUDSOTHY, Chrissie BerrymanMaterials from this session:
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Commissioner's address
Author(s): Paul BRODERICKMaterials from this session:
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State taxes update
Author(s): Murali MaheswaranMaterials from this session:
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Compliance focus for revenue offices 2011-2012
Author(s): Rod RICHARDSONMaterials from this session:
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Anti-avoidance provisions
Author(s): Sue WILLIAMSONMaterials from this session:
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The employer/employee relationship - Legal perspective
Author(s): Michael FLYNNMaterials from this session:
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Duty issues for retirement villages
Author(s): Mark WESTMaterials from this session:
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Land rich & landholder duty - The changing landscape
Author(s): Brett ZIMMERMANNMaterials from this session:
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Payroll tax harmonisation
Author(s): Anthony JOHNSTONMaterials from this session:
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Landrich & landholder duty workshop
Author(s): Christopher KNOTTMaterials from this session:
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Payroll tax de-grouping
Author(s): David W MARKSMaterials from this session:
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Land tax exemptions - A miscellany
Author(s): Bradley L JONESMaterials from this session:
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The employer/employee relationship - Adviser's perspective
Author(s): Steve BATROUNEYMaterials from this session:
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