Taxation Determination

TD 93/228W

Income tax: a salon owner licences a hairdresser to use certain hairdressing facilities and purports to engage the hairdresser as an independent contractor. Do the Pay-As-You-Earn (PAYE) provisions of the Income Tax Assessment Act 1936 apply to payments made by the salon owner to the hairdresser for work performed?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 93/228
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FOI status:

may be releasedFOI number: I 1216642

Notice of Withdrawal

Taxation Determination TD 93/228 is withdrawn with effect from today. It is replaced by Taxation Ruling TR 1999/13.

Commissioner of Taxation
8 September 1999

Previously issued as Draft TD 93/D190

References

ATO references:
NO MBN 14/21

Related Rulings/Determinations:

TD 93/191
IT 2129

Subject References:
hairdressers
licence agreements
PAYE
salary or wages
contracts for labour

Legislative References:
ITAA 221A(1)
ITAA 221A(2)
ITAA 221C(1A)