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.