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?
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FOI status:may be releasedFOI number: I 1216642
Notice of Withdrawal
Commissioner of Taxation
8 September 1999
NO MBN 14/21
salary or wages
contracts for labour