Taxation Determination

TD 93/228W

Income tax: a salon owner licences a hairdresser to use certain hairdressing facilities and purports to engage the hairdresser as an independent contractor. Do the Pay-As-You-Earn (PAYE) provisions of the Income Tax Assessment Act 1936 apply to payments made by the salon owner to the hairdresser for work performed?

FOI status:

may be releasedFOI number: I 1216642

Notice of Withdrawal

Taxation Determination TD 93/228 is withdrawn with effect from today. It is replaced by Taxation Ruling TR 1999/13.

Commissioner of Taxation
8 September 1999

Previously issued as Draft TD 93/D190


ATO references:
NO MBN 14/21

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 93/191
IT 2129

Subject References:
licence agreements
salary or wages
contracts for labour

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

TD 93/228W history
  Date: Version: Change:
  25 November 1993 Original ruling  
You are here 8 September 1999 Withdrawn