Page 20 - GA Maclachlan Tax Guide 2024

Personal service providers process flow

Is the person a company or trust?

Is the service rendered personally by a
connected person?

The person
Are 3 or more full-time employees employed is not a
throughout the year (other than connected personal
person) engaged in rendering the service? service
provider

Would the person rendering the service be
regarded as an employee of the client if the
service was rendered directly?

The
Are the duties performed mainly at the client’s person is
premises and is the person subject to the a personal
control of supervision of the client as to the service
manner in which the duties are performed?
provider

Does more than 80% of the income of the person
consist of amounts received from any one client
or associated institution? (This can be determined
by means of affidavit or solemn declaration)

Key: Yes No
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