Independent agencies: service firms, labour hire firms and employment agencies

SGR 2005/D1 will replace SGR 93/2 from 1 June 2005 as the Tax Office view on work arranged by intermediaries.

The issues previously dealt with in SGR 93/2 are addressed in SGR 2005/D1.

The new Ruling makes reference to a number of judicial developments which have occured since SGR 93/2 was released.

These judicial developments provide further clarity of the nature of working arrangements involving intermediaries.