No tax deductions if you don't meet your tax obligations - New laws passed by parliament last month directly target the behaviour of taxpayers that don't meet their obligations.

Contractor or employee? A former Foodora Australia delivery rider, Joshua Klooger, recently won an unfair dismissal claim despite a service agreement that classified him as an independent contractor. We explore the implications of the case.

Are you in the cleaning services, road freight, IT or security, investigation or surveillance business? The Taxable Payments Reporting system was introduced to stem the flow of cash payments to contractors and rampant under reporting of income. Introduced to the Building and construction services industry back in 2012, this was extended to the cleaning services industry from 1 July 2018. The addition of road freight, IT or security, or investigation or surveillance services, from 1 July 2019, adds another layer. For businesses providing mixed services, if 10% or more of your GST turnover is made up of affected services, then you will need to report the contractor payments to the ATO.

All this and more are discussed in our Tax & Business Update - December 2018.