Contractor Decision Tool

Information to assist you in answering the questions below is available in the following publications:

IC005 Contractors

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

Note: If the individual/sole trader, company, partnership or employment agent/labour hire is related to your entity commonality of ownership, you may also need to refer to the Grouping Provisions. See IC004.