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Employment agents – The state of play paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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Published on 13 Aug 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the EA provisions
  • from backroad to revenue highway (with a detour or two)
  • the EA provisions and the contractor provisions – interaction or cannibalization?
  • practical examples: are they in or are they out?
  • a proposal for reform.

Author profile

Matthew Sealey FTI
Matthew Sealey, FTI, is a Partner at PwC Australia focusing on State tax advice and disputes. He has over 25 years’ experience in this area, including nearly a decade at the NSW Bar, where he appeared in many State tax cases. - Current at 31 March 2025
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Employment agents – The state of play

Author(s):  Matthew SEALEY

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