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 an Account Director with Deloitte in Melbourne. Steve has many years of experience in advising clients in relation to a number of employment taxes including payroll tax, fringe
benefits tax, pay-as-you-go withholding, superannuation guarantee, salary packaging and WorkCover.
- Current at
26 May 2011