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  Miscellaneous 2022

Employee contract distinction - employment tax case, payroll tax, superannuation

Source: National

Published Date: 26 May 2022

 

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This paper covers:

  • The practical implications arising from the High Court decisions
  • How the decisions, combined with other legal developments, will impact particular industries (including the gig economy)
  • Assessing the impact for business, including on historical arrangements and
  • The taxation implications of the decisions, including PAYG withholding, superannuation and payroll tax.
Author(s)

Individual Session

Employee contract distinction - employment tax case, payroll tax, superannuation

Author(s): Anthony Bradica , Melinda Bell , Iona Goodwin
Materials from this session:

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The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2022

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