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Payments to contractors/employees - the new regime
Published on 28 Mar 96 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This article discusses the proposed new pay-as-you-earn (PAYE) provisions set out in TLAB (No 5) 1995. The main purpose of the amendments is to counteract arguments that independent contractors are not caught by the PAYE provisions if they are engaged to produce a particular result.
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Louise HICKS
This was presented at 31ST SOUTH AUSTRALIAN CONVENTION .
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