HI Michael,

 

The things you need to ask an account about is "How familiar are you with
Personal Services Income workers". That's the ATO term for contractors who
earn 100% or nearly 100% of their income from a single source.

 

If you don't have multiple clients then the Tax Office wants you to declare
yourself, as a sole trader or as a Pty Ltd company, as a Personal Services
Income entity. If you have a company you "work through", they're interested
in ensuring that of the income the company earns from your personal
exertions practically 100% of that income is paid out as a single salary (to
you) + the costs of being self-employed - like paying Superannuation
Guarantee payments, professional costs such as computers, software, etc,
etc.

 

What they don't want to see is your company earns X, and you pay a salary of
X/2 to you and X/2 to your wife for "doing the books".

 

Cheers,

Trevor

 

From: [email protected] [mailto:[email protected]]
On Behalf Of Michael Ridland
Sent: Thursday, 29 April 2010 4:37 PM
To: ozDotNet
Subject: Contracting to a single company

 

Hi
 
I've heard from some people that there is tax implications of contracting to
a single company for more than 75 percent of your income, is there any truth
to this?
 
 
Thanks, 

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