VTAXPER68600 - Particular trades: Hairdressing: Who is making the supply? - the three possibilities
This is an area where problems often arise in determining who has made the supply of hairdressing services to the public. »Ê¹ÚÌåÓýappre are three possible scenarios.
- »Ê¹ÚÌåÓýapp hairdressing salon employs its own stylists under contracts of service »Ê¹ÚÌåÓýapp salon therefore makes the supply of hairdressing to the customers.
- »Ê¹ÚÌåÓýapp hairdressing salon engages its stylists as self-employed contractors, under contracts for services »Ê¹ÚÌåÓýapp stylists supply their services to the salon and the salon then makes an onward supply of hairdressing services to its customers.
- »Ê¹ÚÌåÓýapp self-employed stylists supply hairdressing services direct to the customers »Ê¹ÚÌåÓýapp salon makes charges to the stylist (sometimes called “chair rentalâ€�) to cover items such as sale of shampoo or the right to use an agreed part of the salon.