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Taxation of independent contractors - Contractor provisions post harmonisation paper
Published on 06 Aug 09 by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- general considerations
- common law employee or contractor?
- independent contractor legislation
- employer obligations
- future reform of contractor provisions.
Author profile
Gary Matthews ATI
Gary is a Senior Manager with Pitcher Partners in Melbourne specialising in employment-related taxes and obligations. With over 20 years experience, Gary has worked both in the Victorian State Revenue Office and in consulting roles with Deloitte and Pitcher Partners. His particular areas of expertise include fringe benefits tax, payroll tax, WorkCover and superannuation guarantee. - Current at 21 June 2012
This was presented at Ninth Annual States' Taxation Conference .
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State taxes update
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Revenue Office compliance plans update
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State cases update
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Global financial crisis - Stamp duty issues for recapitalisations, schemes of arrangement and corporate insolvency
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Harmonised tracing provisions - How far do they go?
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Landholder duty - Recent developments
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Taxation of independent contractors - Contractor provisions post harmonisation
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Transactions involving real property
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Harmonisation of payroll tax administration
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Payroll tax - Exemptions/concessions/rebates post harmonisation
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