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New South Wales - public holidays - Australia Payroll News
Building and construction industry - employer/contractor decision tool
Australia Payroll News
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The Australian Tax Office has provided an online tool to help employers and contractors in the construction industry determine, with some authority, the employment status of workers or groups of workers for taxation and superannuation purposes. The business using the tool is anonymous and no personal information is sent to the Tax Office.
After working through a series of questions, the tool provides
- a decision of employee or contractor for the particular arrangement
- a summary of the information provided
- the basis of the decision, and
- a summary of the business's taxation and superannuation obligations relating to the worker.
As long as the user's answers reflect the actual circumstances of the arrangement with the worker(s) and those circumstances do not change, the decision will be a defense against a penalty or general interest charge that might otherwise apply. A printed copy of the decision should be retained.
...back to 1 December 2005
Further information:
Employee/contractor decision tool
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