Corporate contractors
If the contract worker is incorporated, they cannot be a common law employee if the contracts are entered into between the worker's company and the person or business to whom they provide a service.
In most cases of an incorporated worker the contract will be between two corporations. The payment made by one business for the services provided to another are not wages paid to an employee as such. The payments can however attract NSW payroll tax under the relevant contract provisions.
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Last updated: 09-May-2008
