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  1. Contractors: 180-day exemption
  2. Contractors: day exemption | Revenue NSW
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Want to figure out the date that is exactly one hundred and eighty days from now without counting? Today is July 5, so that means that days from today would be January 1, You can check this by using the date difference calculator to measure the number of days from today to Jan 1, Need to calculate days from a specific date?

Contractors: 180-day exemption

Use the Days From Date calculator. It is the 1st day of the year, and in the 1st week of the year assuming each week starts on a Monday , or the 1st quarter of the year. There are 31 days in this month. In some cases, you might want to skip weekends and count only the weekdays. Deemed wages are subject to payroll tax under section 36 of the Act.

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One exclusion is a contract for services of a kind ordinarily required by the principal for less than days in a financial year section 32 2 b ii of the Act. Another exclusion is a contract for the provision of services by a person providing the same or similar services to a principal under the contract for no more than 90 days in a financial year section 32 2 b iii of the Act.

The purpose of this Revenue Ruling is to explain the day exemption under section 32 2 b ii of the Act and provide examples to clarify the application of this exemption.

From time to time, businesses may require certain ad-hoc services to operate effectively but do not require these services for the whole year. Further, seasonal businesses may require certain essential services to operate effectively but do not require these services for the whole year.

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The day exemption focuses on the number of days on which a particular type of service is ordinarily required by the principal in a financial year. Where a particular service is provided by both employees and contractors, the number of days on which such a service is provided to the principal by both the contractors and employees must be taken into account. Services required for part of a day will count as a full day.

Contractors: day exemption | Revenue NSW

The days for which the type of service is required do not have to be consecutive. Edit list price.

(Payroll Tax Act 2007)

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