Tax instalment deductions - authors and feature writers
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FOI status:May be releasedFOI number: I 1103061
Tax instalments need not be deducted where an author has the freedom to conduct his work activities as he pleases, submits work on a speculative basis and the publisher does not exercise control over the style or content of the work.
COMMISSIONER OF TAXATION
10 JANUARY 1983
NO 82/4652 F4
Date original memo issued:
SALARY OR WAGES :
EARNINGS OF AUTHORS
AND FEATURE WRITERS