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012-017 - PAYG and Labour Hire Arrangements

Labour hire arrangements exist where the entity making the payment is carrying on a business of arranging for people to perform work or service for clients of the entity. This paper analyses the type of contracts that are involved and outlines the treatment that must be adopted relative to the Pay ...Read more
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Labour hire arrangements exist where the entity making the payment is carrying on a business of arranging for people to perform work or service for clients of the entity.

This paper analyses the type of contracts that are involved and outlines the treatment that must be adopted relative to the Pay As You Go System.

The paper is presented in four pages, under the headings:

  • PAYG Taxation System
  • Labour Hire Arrangements
  • Normal "Employer" Responsibilities

and includes as an Addendum a Payment Summary - Labour Hire and Other Specified Payments.