A-Z index

Labour hire

Employee or contractor
Businesses can use this tool to work out whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions.
PAYG withholding and labour-hire firms
Information about pay as you go (PAYG) withholding for payers who have entered into a labour-hire or on-hire arrangement.
PSI - work through an agency
If you receive personal services income (PSI) you need to work out if the PSI rules apply. Obtaining work through an agency can affect whether the PSI rules apply to your income.
Tax withheld calculator
If you are an employer or another withholding payer, the tax withheld calculator helps you work out the tax you need to withhold from payments you make to employees and other workers.
Taxing of allowances and reimbursements paid to workers under a labour hire or on-hire arrangement
Outlines the correct tax treatment of allowances and reimbursements paid to workers under a labour hire or on-hire arrangement.