Hi My Question relates to paying umpires and match officials who are Volunteers, not employees and not contractors (i.e people who have their own ABN and Business etc).
These volunteers would receive anywhere from $15 - $30 per game for referring and officiating, it is not their primary employment. They have all completed a statement by supplier and our current view is we pay them and don't withhold any tax. My question is related to tax & super - do we withhold tax and do we pay super? Thanks !!!