Published on 25 Sep 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper reviews the general nature of the decision in Vabu and identifies what the High Court has left alone; it considers an 'employee' and the rules relating to the alienation of personal services income; Considers an 'employee' for the purposes of the Superannuation Guarantee legislation; considers an employee for the purposes of the Payroll Tax Act; considers the implications of the High Court's decision for Workcover;
makes suggestions as to what you can and perhaps ought do.
Current at 16 May 2011
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