Information to assist you in answering the questions below is available in the following publications:
PTA006 Payroll Tax Exemption for Payments to Owner-Drivers
PTA007 Contractor Provisions – Door-to-Door Sale of Goods
PTA014 Contractors – What Constitutes a Day’s Work
PTA020 Contractors – 180 Day Exemption
PTA021 Exemption for Contractors Ordinarily Rendering Services to the Public
PTA022 Contractors – Services not Ordinarily Required
PTA023 Contractors Engaging Others
PTA033 Contractors – Services Ancillary to the Supply of Goods
PTA035 Contractors - 90 Day Exemption
Who do you pay for the services?
Individual/SoleTrader Company Partnership Employment Agent/Labour Hire Firm
Note: If the individual/sole trader, company, partnership or employment agent/labour hire firm is related to your entity e.g.by commonality of ownership, you may also need to refer to the Grouping Provisions. See IC004.