Income tax - goods and services tax - determining employment status for tax purposes (employee or independent contractor)

This interpretation guideline sets out Inland Revenue's position on how taxpayers are to determine their employment status for tax purposes. It analyses the terms 'employee' in the Income Tax Act 2007 and 'contract of service' in the Goods and Services Tax Act 1985, and discusses the common law tests the courts apply to determine whether a person is engaged under a contract of service (employee) or a contract for services (independent contractor).