Miscellaneous 1996

Contractors/employees: the new regime?

Published Date: 24 May 1996

 

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In the 1995/96 Budget it was announced that a number of proposed amendments to the PAYE and related provisions would be included in new legislation. These amendments lapsed under the new government but there is no announcement that the proposals have been abandoned. This paper gives an overview of the system, defines salary and wages, and looks at the various categories

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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 1996

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