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Couriers in the courts

Published on 01 Oct 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article discusses the decision of Hollis v Vabu Pty Ltd. The appeal was allowed however, real doubts were raised as to the integrity of the earlier decision in Vabu Pty Ltd v Federal Commissioner of Taxation, a staple of the employer/employee relationship test.

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Adam TOOTH

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