Index to historic documents
Income Tax
Keywords: Hairdressers, Licence agreements, PAYE, Tax Determination TD93/228
Short Summary: Whether the PAYE provisions apply where a salon owner makes payments to a hairdresser for work performed including when the salon owner licences a hairdresser to use certain hairdressing facilities and purports to engage the hairdresser as an independent contractor.
File Reference: MBN 14/21
Ruling Type: NO Taxation Ruling
Copy Available: Unedited
Original Office: National Office
Date Entered: 30/08/1994
Date Updated: 28/09/1994
Issue Date: 25/11/1993
Legislative References: 221A(1), 221A(2), 221C(1A)
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