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?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:
may be releasedFOI number: I 1216642Notice 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Taxation Determination TD 93/228 is withdrawn with effect from today.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)
| Date: | Version: | Change: | |
| 25 November 1993 | Original ruling | ||
| You are here | 8 September 1999 | Withdrawn |
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