Published on 28 Jul 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- the reasons why many individuals work as independent contractors as distinct from common law employees
- examines the practical issues in determining whether an individual is an independent contractor or a common law employee
- reviews the way in which the ATO and SRO’s approach such determinations, including the keys issues that are apparent in their decision making
- considers whether the industry or occupation has a bearing on the determination.
Steve is a Principal with Ernst & Young and heads the Employment Taxes Practice in Melbourne. He has a record of servicing clients in relation to a number of employment taxes including pay-roll tax, fringe benefits tax, pay-as-you-go withholding, superannuation and WorkCover.
Current at 8 May 2007 Current at 09 March 2009
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