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Qian and Commissioner of Taxation (Taxation) [2019] AATA 14

TAXATION – review of objection decision – eligibility for GST registration – whether Applicant an employee or independent contractor – employment characterisation – “labour hire” arrangement – significant degree of control practical not contractual – significant piece of equipment provided by Applicant – relevance of self-characterisation by parties of relationship – objection decision set aside

Full decision here

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