WebLog In. Forgot Account? WebThe payroll tax contractor provisions are contained in Division 7, Part 3 of the Payroll Tax Act 2007 (the Act). They are intended to tax payments to contractors who predominantly provide labour services and work exclusively or primarily for one principal in a financial year. Such arrangements are referred to as ‘relevant contracts’.
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WebContractors. Payments to contractors are liable for payroll tax unless an exemption applies. To determine if an exemption applies, first check: if the contractor is an employee, even if they have an ABN or call themselves a contractor or. if your contract is an employment agency contract. You cannot claim an exemption if the contractor is an ...
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