Miscellaneous 2005

When is a taxpayer an employee or contractor?

Source: South Australia

Published Date: 6 May 2005

 

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Many businesses use contractors to provide flexibility to reduce the tax responsibilities (including payroll tax, SGC and Workcover) which arise when a business is an employer. This paper provides an overview as to when those taxes may be payable irrespective of whether or not the person is a 'contractor' or 'an employee' and the consequences when the employer gets it wrong. The topics include:

  • payroll tax
    • when will contractor payments be deemed to be subject to payroll tax?
    • what other payments are included in the definition of wages and subject to Payroll Tax?
    • how the grouping provisions apply when dealing with groups of companies
  • Superannuation Guarantee obligations
    • when will Superannuation Guarantee contributions be payable in relation to contractor payments?
  • Workcover
    • employer responsibilities
    • remuneration and GST.

Individual Session

Contractor or employee: current tax issues for the payer

Author(s): Grantley Stevens CTA

Details

  • Published By: Grantley Stevens CTA
  • Published On:6 May 2005
  • Took place at:Novotel Barossa Valley Resort

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