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Gig workers can be considered independent contractors or employees, or sometimes the platform operator is classed as an employment agent. It depends on the business structure and the workers’ employment relationship. Click the arrow to read the new ‘Gig economy businesses’ page.

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  • Duties Act evidentiary requirements: Section 163H
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Duties Act evidentiary requirements: Section 163H

View complete list of evidentiary requirements.

Relevant evidentiary requirements must be provided when lodgements are made for assessment of duty.

Section 163H

Discretion to grant exemption or concession

  1. Submission letter detailing the reasons why the discretion should be exercised
  2. All other documents to support the submission arguments.
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    Duties Act evidentiary requirements: Section 163G
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    Duties Act evidentiary requirements: Section 157D, 157E

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