Documents numbered between 600 and 699
Changes to tax rules affecting the horticulture and viticulture industries IR635
(published April 2010)
About this guide
This guide explains tax changes that apply to contractors working in horticulture or viticulture industries. These changes apply from 1 April 2010.
Adobe Acrobat PDF | 101 kb | 2 pages
When to use this guide
Use this guide if you are an employer making schedular payments to a contractor in the fruit, wine or vegetable industries.
If you hire any type of contractor for work or services that are substantially for the supply of labour in relation to fruit crops, orchards, vegetables or vineyards, you must deduct tax from the contractors payments.
We explain this new legislation change in further detail and tell you what you need to do when taking on a contractor or subcontractor.
What you will need