Michaelia Cash (WA, Liberal Party, Shadow Minister for Employment and Workplace Relations) Share this | Hansard source

This is the flow-on question that has arisen. If you're the employer of this person under the Fair Work Act, you would have to treat them as an employee—that is, withhold income tax, for example—but under the tax act, if they're a contractor, they would have to charge you GST for their service. So a person could be paying income tax yet also charging GST for the same work. Can you just confirm if that is the case?