CISR43000 - Register and maintain subcontractor: gross payment or payment under deduction: contents
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Action guide contents |
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Introduction |
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Applying the tests for gross payment status |
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Changing a subcontractor's Tax Treatment |
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Changing a subcontractor's Tax Treatment from gross to net |
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Changing a subcontractor's Tax Treatment from net to gross |
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No Compliance history cases |
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Tax Treatment Qualification Test (TTQT) |
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'Ad hoc' Tax Treatment Qualification Test (TTQT) |
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System ‘Ad-hoc’ Tax Treatment Qualification Test (TTQT) |
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'Information only' Tax Treatment Qualification Test (TTQT) |
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Notification of refusal |
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Turnover test failures |
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Joint concerns / ventures |
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Change in type of concern |
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Sole trader or partnership becoming a company |
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Sole trader becoming a partnership |
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Two or more sole traders or partnerships merging to form a new partnership |
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Two or more sole traders or partnerships merging to form a new company |
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Management take-overs |
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Companies acting as undisclosed agents |
