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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

A contractor is an entity that agrees to produce a specific result for an agreed price. Payments you make to contractors under a relevant contract are taxable.

You need to establish whether your workers are employees or contractors. If you are paying a contractor, certain exemptions and deductions may apply that will reduce the amount of tax you have to pay.

If you have an employer–employee relationship with a contractor, they will be considered an employee; and the contractor provisions will not apply.

Once you have determined that your worker is not an employee, answer the questions below to see what contractor provisions apply.

Last updated: 16 March 2023