Fee collection & remuneration
A range of factors affect whether or not an individual engaged to perform work is actually an employee or an independent contractor.
Labor fails in attempt to prevent regulations against double dipping
A recent bid by Labor to disallow the Fair Work Amendment (Casual Loading Offset) Regulations 2018 has been defeated following a vote on 16 September 2019.
Third time unlucky: Optical Superstores held liable for payroll tax on patient fees transferred to optometrists under occupancy agreements
In the most recent chapter of the battle between the Victorian State Revenue Office and The Optical Superstore Pty Ltd, the Commissioner of State Revenue has claimed victory, with the Court of Appeal finding on 12 September 2019 that transfers of funds made to optometrists by Optical Superstore were subject to payroll tax under Victorian law.
Whose equipment and expenses?
When considering whether an allied health worker is an employee or a contractor, one factor to consider is in respect of the provision of tools, equipment and other assets required to undertake the work.