The scope and extent of the relationship between businesses and their workers is critical in setting down the parameters of employment tax liabilities.
The issue has historically been vexed and uncertain. Recent Court decisions have provided welcome clarity on this area, as has some new guidance from the Commissioner of Taxation. This session explores the rules from an employment tax perspective (including PAYG withholding, FBT, payroll tax and superannuation perspective) and how they have been interpreted by the Courts and the tax offices.