Contractor provisions interactive help

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.


Queensland Revenue Office

  • Call 1300 300 734 (Australia) or
    +61 7 3179 2500 (overseas)
  • Send an email using our online enquiry form.