CISR43000 - Register and maintain subcontractor: gross payment or payment under deduction: contents

CISR43600Action guide contents


CISR43010Introduction
CISR43020Applying the tests for gross payment status
CISR43030Changing a subcontractor's Tax Treatment
CISR43040Changing a subcontractor's Tax Treatment from gross to net
CISR43050Changing a subcontractor's Tax Treatment from net to gross
CISR43060No Compliance history cases
CISR43070Tax Treatment Qualifying Test (TTQT)
CISR43080''Ad hoc'' Tax Treatment Qualification Test (TTQT)
CISR43090System “Ad-hoc” Tax Treatment Qualification Test (TTQT)
CISR43100''Information only'' Tax Treatment Qualification Test (TTQT)
CISR43110Notification of refusal
CISR43120Turnover test failures
CISR43130Joint concerns / ventures
CISR43140Change in type of concern
CISR43150Sole trader or partnership becoming a company
CISR43160Sole trader becoming a partnership
CISR43170Two or more sole traders or partnerships merging to form a new partnership
CISR43180Two or more sole traders or partnerships merging to form a new company
CISR43190Management take-overs
CISR43200Companies acting as undisclosed agents