Index to historic documents

Income Tax

Keywords: Hairdressers, Licence agreements, PAYE, Tax Determination TD93/228

Short Summary: Whether the PAYE provisions apply where a salon owner makes payments to a hairdresser for work performed including when the salon owner licences a hairdresser to use certain hairdressing facilities and purports to engage the hairdresser as an independent contractor.

File Reference: MBN 14/21

Ruling Type: NO Taxation Ruling

Copy Available: Unedited

Original Office: National Office

Date Entered: 30/08/1994

Date Updated: 28/09/1994

Issue Date: 25/11/1993

Legislative References: 221A(1), 221A(2), 221C(1A)