Are you an independent contractor for tax purposes?

Independent contractor in Cairns wearing a hard hat

Published on: 28 September, 2018 by Foster Lee

Independant Contractor Requirements


1. Have an Australian Business Number ("ABN") and/or own a business entity/name.

2. Work directly by oneself or via a partnership, company or trust. Best to have a written contract for the work to be performed for the payer.

3. Must not be an apprentice.

4. Have the freedom, ability and/or right to engage others to assist you with the jobs/tasks. Right to delegate.

5. The payer does not exercise fulidegree of control and/or direction as to how to do the jobs/tasks.

6. Paid to achieve an end result at an agreed price.

7. Responsibility to take on.all the commercial risks and rectify all errors/faults at your own cost/expense.,

8. Provide most, if not all,-of the materials and tools (not just minor hand tools) to complete the jobs/tasks.

9. Provide services to the general public other than to the payer. Freedom to advertise and have one's own work premises.

10. Freedom to accept or refuse work.

11. Ability to enter into a voluntary agreement with the payer to have tax withheld.

12. Responsible for your own super, professional indemnity, public liability and such like associated insurances.


Visit our Cairns Business Consulting Services page to discover more or contact Foster for a free consultation.

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About Foster Lee

Foster is a specialist in aspects of income tax, from the individual to companies and family discretionary and/or unit trusts, bringing together those over thirty (30) years of experience.

He prides himself on quality work at a very value-based fee, meeting the needs of all his clients on a timely, accurate and meaningful basis to protect them. His easy, approachable manner and personalised attention makes all the difference and Foster’s experience in the management of people and their skills is an advantage to you. He genuinely has your interest at heart to maximise your financial/business goals and objectives.

Specially tailored fees can be structured to suit your personal needs and circumstances.

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