Taxation Ruling
IT 2009
Tax instalment deductions - authors and feature writers
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FOI status:
May be releasedFOI number: I 1103061PREAMBLE
The question has been raised whether tax instalment deductions should be made where an author submits work to a publishing house on a speculative basis. Is the author an employee of the publisher?
RULING
Tax instalments need not be deducted where an author has the freedom to conduct his work activities as he pleases, submits work on a speculative basis and the publisher does not exercise control over the style or content of the work.
COMMISSIONER OF TAXATION
10 JANUARY 1983
References
ATO references:
NO 82/4652 F4
Date original memo issued:
5.1.83
Related Rulings/Determinations:
81/3875
82/3692
Subject References:
SALARY OR WAGES :
EARNINGS OF AUTHORS
AND FEATURE WRITERS
Legislative References:
221A