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Don't get Trapped in the Labour Maze - Part 2

Published on 02 Dec 2004 | Took place at City West Function Centre, West Perth, WA

Western Australia has one of the highest rates of small business ownership in the world and an increasing reliance on flexible work practices - particularly in the service sector.

With labour-related taxation issues the subject of increasing audit focus by both the ATO and the Office of State Revenue, there has never been a more important time to ensure that advisors are fully informed of the current issues and decisions in employment law and related taxation issues.

This seminar explored taxation issues from the contractor and employee perspectives.

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Individual sessions

Personal services income

Author(s):  Robert WF SCEALES

This paper continues the examination of the increasingly complex web of taxation issues relating to employment, this time from a contractor or employee perspective. Issues covered include:

  • personal services income
  • deductions
  • income derived through and deductions available to an entity
  • personal services businesses
  • the various tests which must be satisfied - the results test, the unrelated clients test, the employment test and the business premises test
  • agents
  • Part IVA.
Materials from this session:

Current concerns in pay-roll tax

Author(s):  Peter MCGOLDRICK

Pay-roll tax issues are presenting an increasing headache for many practitioners. This paper examines state taxation issues including:

  • payments to contractors and pay-roll tax
  • OSR perspective on contractor payments
  • Pay-roll Tax Ruling PT6.0
  • what to expect if your client is audited/investigated by OSR
  • problem areas of compliance as viewed by the OSR.
Materials from this session: