On 20 January 2015, the Government announced the release of the Board of Taxation’s report on taxation impediments to the success and growth of small business. One of the recommendations was for the ATO to review its employee /contractor tool and to develop a prototype online decision tool to assist taxpayers comply with the Personal Services Income rules. The Board also said that where the tool is used in good faith, the decision arising should provide protection from the imposition of penalties where the user relies on the outcome. The Government has committed to development of the prototype.
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