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Corrs In Brief: Taxation of contractors - the result of the results test19 December 2007
On 5 December 2007, in IRG Technical Services Pty Ltd & Anor v Deputy Commissioner of Taxation [2007] FCA 1867, the Federal Court of Australia held that two engineers engaged to perform particular roles on a gas plant failed to effectively alienate their income to associated entities for tax purposes. This is because they were engaged to perform work which led to a result, rather than being engaged to produce that result.
For a full copy of the document, please download the attached PDF using the link on the right.
This article provides information about topical legal issues.
Information contained in this article is intended as an introduction only
and should not be relied on in place of legal advice.
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