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.