This chapter explains PAYG withholding tax for employees and your related obligations, including how to calculate the amount of PAYG to withhold, and the processes for reporting and paying PAYG withholding tax.
You must supply a TFN declaration to every new employee or person you need to withhold PAYG tax from, and they must return the completed form to you within 14 days of starting employment.
If an employee who is over 18 years of age fails to complete the TFN declaration and has neither claimed an exemption from quoting their TFN nor told you they are applying for a TFN, you must do the following.
An independent contractor is not an employee. Rather, they are someone carrying on their own trade or business who is contracting with you on that basis.