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archive-PT-091

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