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Fishing crew not contractors

Fishing crew not contractors By having a contract that crew members had to sign entitling them to a third of the gross income from a catch, the owner of four boats tried to avoid having to pay the SGC. The AAT was having none of it. Facts In each of the years ending 30 June […]

Independent contractors ’employees’ for SG purposes

The AAT has held that a trust carrying on a commercial and residential plumbing business (called ‘Hall Plumbing’) did not meet its superannuation guarantee (SG) obligations in respect of five of its plumbers that it had treated as independent contractors. Facts The taxpayer contended that the five plumbers were independent contractors and not employees, based […]

Information for contractors and consultants – PSI

Information for contractors and consultants – PSI Information for contractors and consultants – PSI How do the Personal Services Income Rules work? If 80% or more of the PSI comes from one source, the results test must be passed.  Otherwise, the business is not a PSB and the PSI rules will apply. If less than [...]