TR 2023/4 - Income tax: pay as you go withholding - who is an employee?

What this Ruling is about 1. This Ruling explains when an individual is an 'employee' of an entity for the purposes of section 12-35 of Schedule 1 of to the Taxation Administration Act 1953 (TAA). That section imposes an obligation on a paying entity to withhold an amount from salary, wages, commission, bonuses or allowances it pays...