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Technical tax area
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Technical tax area

Technical tax area: Interpretation guidelines and interpretation statements

Download interpretation guidelines and interpretation statements

  • Interpretation guidelines discuss the Commissioner's approach to the interpretation of a general area of law where there are also taxation implications. For example, IG009: Employee or independent contractor? assists taxpayers to determine their employment status for tax purposes.
     
  • Interpretation statements set out the Commissioner's view of the taxation laws in relation to a particular set of circumstances in cases when a binding public ruling cannot be issued or is considered to be inappropriate.

The table below lists interpretation guidelines and interpretation statements issued in 2015, other interpretations are sorted by the year in which they were issued.


IG 16/01 - 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.

Date of issue: 8 March 2016

IG 16/01 - PDF format (436kb | 26 pages)


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