Tag Archives: Hybrid mismatch

Talking Tax – Issue 156

ATO view on Qian v FCT

In its Decision Impact Statement (DIS) regarding the decision of the Administrative Appeals Tribunal (AAT) in Qian and Commissioner of Taxation [2019] AATA 14 (Qian), the ATO clarifies that it does not support the contention that Qian is authority for decisive or predominant weight being given to a worker supplying their own vehicle when assessing whether they are an independent contractor or an employee.

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2017 Federal Budget insight

Introduction

Treasurer Scott Morrison presented the Turnbull Government’s second Budget which he described as an ‘honest budget’.

The Government’s strategy is to balance the Budget with increased revenue forecasts and new revenue measures.

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