Loading
This thread is archived and the information may not be up-to-date. You can't reply to this thread.
JerryKan(I'm new)I'm new
3 Aug 2023

The small business I work for employed a young woman as a software engineer. She has now relocated to Holland for personal reasons but is continuing to work for us as a contractor.

I have just received her first invoice and in her email she told me she has applied for a Dutch Tax number (btw) and would provide me with it once it came through. I was expecting an ABN.


It is my understanding that a contractor paid for labour only is an employee for superannuation purposes. Does a foreign tax number change this relationship or our obligations in any way.


  • she has an Australian Tax File Number
  • her payment is to be paid into an Australian bank account
  • the invoice is in AUD$
  • no tax of any kind is included on the invoice


Thanks for any help.


374 views
1 replies
374 views
1 replies

Most helpful response

Most helpful reply

CatherineATO(Community Support)Community Support
6 Aug 2023

Hi @JerryKan,

 

It depends. We want to confirm if you view them as an employee or as a contractor. Employees won't require an ABN, as you pay them via PAYGW - but as a contractor they will require the ABN to get paid. You can check out our article about what remote working means for your tax return and the scenario where you have a worker overseas.

 

Let us know!

All replies

Loading
Contractors and super payments - when contractor is overseas | ATO Community