Questionnaire - Contractor Payments

CONTRACT AND PRACTICAL RELATIONSHIPThese questions are aimed identifying the features of the relationship between the principal andthe worker. It is important to understand the Office of State Revenue considers the reality of therelationship between the principal and the worker and that clauses within the contract are notconclusive as an indicator of the nature of the relationship without further evidence supportingthese claims.6 (a) During the Relevant Period did any of the contractors enter into awritten agreement with your business? Please attach a sampleagreement, if applicable. If there were different types of agreementsor the agreements changed in that period, provide a sample of eachtype of agreement.YES / NO(b)If no written agreement, did your business provide the contractorswith a letter or other documentation setting out the terms of theirengagement? Please provide a sample, if applicable.YES / NO7 This question is limited to those cases (if any), where the Worker performed servicespursuant to an agreement between your business and the Worker’s interposed company,partnership or trust.(a) During the Relevant Period when engaging thecompany/partnership/trust was a particular Worker identified as theperson who would perform the services for your business?YES / NO(b)(c)Was it a requirement that the Worker who would perform theservices for your business be approved by your business?If the identified Worker was not available, was it a requirement thatthe approval of your business had to be obtained for anyreplacement?YES / NOYES / NOCONTRACT TO ACHIEVE A “GIVEN RESULT”The following questions examine whether a worker was engaged to produce a ‘given result’ or forlabour services. Where a worker is engaged to produce a ‘given result’ this would normally beindicative of a principal / contractor relationship, notwithstanding other tests. Where a worker isengaged for the provision of labour services, particularly where the labour services are for anongoing or unspecified period of time, then this would be indicative of an employer / employeerelationship. Where a worker is engaged to produce a ‘given result’ it is likely that at thesatisfactory completion of the task there would be no further need for the retention of the worker’sservices. Another common feature of a principal / contractor relationship is that the contract price isagreed prior to the commencement of the task and is not a flat hourly or piece meal rate. In suchinstances completion of the task on, or before, schedule may result in a commercial benefit to theworker, such as the ability to undertake other contracts or tenders, providing that qualityspecifications are met.Page 4 of 25