shopping_cart

Your shopping cart is empty

Interpretation of the “contractor” and “employment agents” provisions in a medical practitioner scenario presentation

Published on 27 Jul 18 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • legislative contemplation – specific anti-avoidance provisions
  • how should we interpret specific anti-avoidance provisions?
  • case study – Dr. Jones, Dr. Smith and medical supply services
  • Winday and The Optical Super Store – literal versus purposive yields differing results
  • is a subjective overlay required?

Author profile

Shane Pinto
Shane Pinto is a Senior Manager within PwC’s Employment Taxes practice, based in Melbourne. Shane has close to 10 years' experience in relation to employment tax-related issues, including payroll tax, fringe benefits tax, superannuation guarantee, pay-as-you-go-withholding, contractor management, due diligence transactions, employment taxes policies and procedures, and salary packaging. Shane has had considerable experience in advising clients on the payroll tax “relevant contract” and employment agency provisions across a number of jurisdictions. Shane is admitted as an Australian Lawyer with the Victorian Supreme Court. - Current at 20 March 2018

 

This was presented at 18th Annual States’ Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions



Mock tribunal hearing

Author(s):  Joanna SEVE,  Matthew SEALEY,  Timothy Grace

Materials from this session:


Lexicon of interests in property

Author(s):  John W DE WIJN

Materials from this session:




Compliance across the jurisdictions

Author(s):  Rod RICHARDSON,  Steven Polites

Materials from this session:

Further details about this event:

 

Copyright Statement