The new legislation is meant to encompass all persons who would be considered employees pursuant to the 'control' test. New provisions will be made if necessary prior to introduction of new legislation. The object of this paper is to analyse why the new provisions have been introduced, and how these provisions contained in Taxation Laws Amendment Bill (No.5) 1995 would apply, if adopted in substance by the new Government. It also looks at practical implications and considerations
Miscellaneous
1996
Extending the PAYE and SGC provisions
Source: Western Australia
Published Date: 17 May 1996
Details
- Published On:17 May 1996
- Took place at:City West Function Centre, Perth
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Miscellaneous
1996
Share this page