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Payroll Tax Contractor Payments presentation

Published on 08 May 03 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:
- the Commissioner's interpretation of the Payroll Tax legislation relating to contractor payments
- explanation of Revenue Ruling PT6 - Payroll Tax - Guidelines on Subcontracting arrangements and the new addendum
- an outline and examples of the common law tests used to determine liability of contractor payments for payroll tax
- details of the Commissioner's amnesty.

Author profile:

Peter Dunstan
Peter is Manager, Audits with the WA Office of State Revenue. Current at 09 December 2003
 

This was presented at Payroll Tax Contractor Payments.

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Individual sessions

Payroll Tax Contractor Payments - A Practitioner's View

Author(s):  Rodney TAYLOR

Materials from this session:

Payroll Tax Contractor Payments

Author(s):  Peter DUNSTAN

Materials from this session:

Further details about this event:

 

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