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.
Chris commenced practice as a Barrister in 1991 and 27 years later has a strong no nonsense reputation throughout Australia in the fields of equity and revenue law. Chris’ focus is on keeping clients out of the AAT and Court using attention to detail and negotiation to secure certainty for clients at the earliest opportunity, a focus which has involved him in numerous in-house facilitation sessions. Chris is a regularly published author and a member of the Editorial Board of the Australian Tax Law Bulletin and also of the Australasian Tax Teachers Association (ATTA). Chris presents regularly throughout Australia for the professional bodies and ATTA and has completed studies in international tax at the Institute for Austrian and International Tax Law at Wirtschafts Universitat in Vienna and the IBFD in Amsterdam. Two of Chris' recently published articles have addressed issues arising under the ATO's in-house facilitation process. Subsequent changes to the process reflected observations in the articles.
- Current at
08 October 2019