[1817] SA pay-roll tax: research interviewers are independent contractors.

Australasian Business Intelligence, October, 2003

Oct 29, 2003 (Weekly Tax Bulletin - ABIX via COMTEX)

The Australian Taxation Office regards interviewers as independent contractors, not employees. The South Australian Supreme Court has made a ruling that interviewers were independent contractors, for the purposes of pay-roll tax. The case involved the Roy Morgan Research Centre, which employed interviewers to do weekend surveys. The court found that the interviewers did participate in the business, but it was not sufficient to regard them as employees. The Victorian Supreme Court made a contrary finding in 1996.

Publication Date: 10 October 2003

AUSTRALIAN TAXATION OFFICE: 

ROY MORGAN RESEARCH CENTRE PTY LTD

By Jerry Reilly

All copyright subsisting under the Copyright...

            
        
    
    	    
                
                
	

		

					 
            Read the rest of this article with a Free Trial at HighBeam Research.
        				
 

    		            
	
                Premium Content Partnership | 
                	HighBeam Research provides an in-depth online archive library of reference works.