Exemption for Contractors Ordinarily Rendering Services to the Public
The purpose of this ruling is to list factors considered by the Commissioner of State Revenue when exercising the discretion to find that a contract is not a relevant contract under section 3C(1)(e)(v) of the Pay-roll Tax Act 1971. It also provides a single test which employers can use to claim the exemption for a contractor on a self-assessing basis.
Issue date : October 1999
Replaces : PT-075