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?
may be releasedI 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Taxation Determination TD 93/228 is withdrawn with effect from today.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
MBN 14/21
ISSN 1038 - 8982
hairdressers
licence agreements
PAYE
salary or wages
contracts for labour