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.
A group diagram showing relationships between the businesses.
Financial statements for each member of the group, covering the period(s) from the date from which exclusion is sought, to, and including, the application date.
Documentation relating to any intra group loans or financing arrangements.
Copies of any:
agreements about who is responsible for the day-to-day management of each business
agreements or arrangements for the provision of services relating to any use of common employees
formal arrangements or agreements in place to outline any shared or common resources.
Depending on the types of businesses within the group, you may also need to upload the following:
Partnerships
The Partnership agreement and all amendments to that agreement.
Company, trustee corporation, or other corporation or incorporated body
Constitution or other constituent documents.
Any proxy agreements relating to shares held by any of the shareholders.
Any shareholder agreements.
Powers of attorney or deed polls.
Trusts
Unit Trust:
a list of all unit holders, the number of units held, their relationship (if any), and
details of all changes to these holdings between the date from which exclusion is sought and the date of application.
Discretionary trust:
a list of all the beneficiaries.
Details of the trustee or trustees of the trust, including changes to who has had this role.
Copies of the trust deed/agreement and all amendments to it.
Details of all distributions (whether of income or capital) from the trust for the period from the date from which exclusion is sought to the date of the application.
Factors considered in an exclusion application
When making our decision, Revenue NSW will consider:
commonly controlled businesses
use of employees
nature and degree of ownership
nature and degree of control
nature of businesses
conducting business together
sharing of resources or customers
financial relationships/dependencies.
Rulings and practice notes
Read more about the determining factors for an exclusion.