Correctly distinguishing between employees and contractors is critical for businesses, with significant consequences for incorrectly applying the law. The case law has developed rapidly in this space in the last couple of years. Those cases provide some helpful lessons for businesses seeking to reduce their risks when contracting with sole traders.
In this edition of ‘It depends’, partner Sarah Lancaster talks about whether Part IVA can apply to trust distributions.
Click below for who, what, where with tax and tax disputes graduate, Declan Cawley. Hear how long he’s been at Cooper Grace Ward Lawyers, what he would be doing if he wasn’t a director and what he loves about his job.
Revenue NSW has confirmed that its foreign land tax and duty surcharge provisions are inconsistent with Australia’s tax treaties with New Zealand, Finland, Germany and South Africa. Refunds may be available for property acquirers and landowners who have previously paid NSW surcharge duty or surcharge land tax.
The Queensland Revenue Office (QRO) is calling for medical centres who contract with general practitioners (GPs) to complete an expression of interest form by 30 June 2023 if they want to apply for an amnesty in respect of any payroll tax liabilities on payments made to GPs between the 2018 and 2025 income years.
While marriage is a well-established consensual legal process, whether two people are in a de facto relationship can be far more complicated. The case of Jones & Michetti, where the applicant alleged she was in two de facto relationships at the same time, is an example of this confusion.
Recent High Court decisions on whether workers were employees or contractors have prompted the ATO to release a new draft ruling and guideline.
If you are going through a separation, or you think one is impending, we recommend you obtain family law advice at an early stage. Do not rely on your preliminary Google search results or advice from the next-door neighbour about your legal entitlements.
The QRO has released public ruling PTAQ000.6.1 Relevant contracts – medical centres, setting out the State Commissioner’s view of the application of the relevant contract provisions to medical centres, including GP clinics, dental clinics, physiotherapy practices, radiology centres and similar health care providers.
In this episode of TaxLand, Fletch and Sarah discuss the decision in Nerang Subdivision Pty Ltd & Ors v Hutson & Anor where the Supreme Court of Queensland required that the owner of a property subdivision project be registered for GST. They explore issues such as when a landowner could be carrying on an enterprise for GST purposes, when a landowner is required to be registered for GST and the importance of GST clauses in property development arrangements.
In this edition of ‘It depends’, graduate Declan Cawley talks about how the personal services income (PSI) rules interact with the anti-avoidance provisions.
In this episode of TaxLand, Fletch and Sarah discuss the challenges for taxpayers trying to meet their burden of proof when seeking to set aside default assessments raised from asset betterment statements and industry standard reports. Travel to TaxLand with us to learn more.