IG 16/01
Issued
08 Mar 2016

Determining employment status for tax purposes (employee or independent contractor?)

This Interpretation Guideline will help taxpayers determine their employment status for tax purposes. It updates and replaces Interpretation Guideline IG 11/01, 'Income tax: Goods and services tax - Determining employment status for tax purposes (employee or independent contractor?)', Tax Information Bulletin Vol 24, No 5 (June 2012): 3. The summary to IG 11/01 incorrectly stated the control test (although the test was stated correctly elsewhere in the item). This Interpretation Guideline corrects this error. It also updates legislative references and case law and has been revised in places for clarity. The Commissioner’s approach to determining employment status for tax purposes remains unchanged.