The Australian Taxation Office (ATO) has issued the following as a result of a recent ruling in the High Court:

- Draft Ruling TR 2022/D3 PAYG withholding: who is an employee? 

- Draft Practical Compliance Guideline PCG 2022/D5 Classifying workers as employees or independent contractors. 

The ATO has also release a Decision Impact Statement https://www.ato.gov.au/law/view/document?docid=LIT/ICD/P5/2021/00001

The above drafts replace the previous Taxation Ruling TR 2005/16.

Please contact our office should you wish to discuss further.

McNamara & Company - Chartered Accountants, located minutes from the Melbourne CBD
www.mcnamaraandco.au/contact-us
Phone +61 3 9428 1062
Email admin@mcnamaraandco.au

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