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RevenueSA Relevant Contracts 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

1) Does the rate charged by the Employment Agent/Labour Hire Firm include costing for payroll tax?

Yes No

You will need to return to the start and assess the person engaged as either an individual or company or partnership

Decision:

Based on the information you have provided, we consider that the Employment Agent/Labour Hire Firm should be including the wages paid to these persons in their payroll tax calculations.


You can seek further advice from your accounting/legal advisors or make a voluntary disclosure to RevenueSA Compliance Branch(Voluntary Disclosure)
A voluntary disclosure will result in zero penalty if made prior to an audit commencing.

PRINT THIS DECISION FOR YOUR RECORDS

Decision:

Based on the information you have provided, we consider that you have engaged your worker under a relevant contract and therefore as an EMPLOYEE, and wages paid should be included in your payroll tax liability calculations.


You can seek further advice from your accounting/legal advisors or make a voluntary disclosure to RevenueSA Compliance Branch(Voluntary Disclosure)
A voluntary disclosure will result in zero penalty if made prior to an audit commencing.

PRINT THIS DECISION FOR YOUR RECORDS

Decision:

Based on the information you have provided, we consider that you have engaged your worker as a CONTRACTOR and wages paid can be excluded from your payroll tax liability calculations.


You can seek further advice from your accounting/legal advisors or make a voluntary disclosure to RevenueSA Compliance Branch(Voluntary Disclosure)
A voluntary disclosure will result in zero penalty if made prior to an audit commencing.

PRINT THIS DECISION FOR YOUR RECORDS

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