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Employee or contractor | ATO Decision Impact Statement

14/06/2024

The ATO recently issued a Decision Impact Statement on the employee or contractor matter in the JMC case, clarifying the contractual elements necessary to distinguish between independent contractors and employees under the Superannuation Guarantee (Administration) Act 1992 (SGAA). The ATO’s Decision Impact Statement regarding the Full Federal Court’s decision in JMC Pty Ltd v FC […]

Victorian private schools navigate new payroll tax norms

06/10/2023

With new legislation on the horizon, large Victorian private schools traditionally exempt from payroll tax, are facing a substantial shift in operational norms. This paradigm shift for Victorian non-profit private schools mandates proactive measures in establishing processes and templates, upskilling staff, and addressing potential challenges, ensuring a seamless transition into compliance with payroll tax obligations. […]

Proposed changes to the definition of ‘employee’: Closing loopholes or opening uncertainty?

21/09/2023

Changing the definition of ‘employee’ in the Fair Work Act will reverse landmark High Court decisions establishing that ‘contract is king’, increasing uncertainty and risk for businesses of all sizes. On 4 September, the Fair Work Legislation Amendment (Closing Loopholes) Bill 2023 (Bill) was introduced into Parliament. Among the sweeping reforms proposed in the Bill, […]

Employees vs Contractor ATO risk ratings now out

16/12/2022

The ATO has released two draft publications that focus on employee vs contractor classification for tax and superannuation purposes. Correct classification of an employee is important to ensure that both the business and the worker satisfy their tax and superannuation obligations correctly. On 15 December 2023, the ATO released the following two draft publications for […]

Superannuation changes 2022/23 webinar

21/04/2022

Are you and your business across the latest superannuation changes come 1 July 2022? With so much change going on for business, Sharon Burke and Janelle McPhee spent time running through the latest superannuation impacts that all businesses need to know before 1 July 2022. There were several modifications to superannuation designed to make it […]

What can you claim working from home?

22/02/2022

As we continue to work from home and emerge from Covid-19, many employers will continue to provide a hybrid working arrangement for employees, that is, a mix of working from home (WFH) and working from the employer premises. Careful consideration, planning and record keeping should be undertaken throughout this financial year in respect of work […]

Employee or contractor? High Court decisions

22/02/2022

On 9 February 2022, The High Court of Australia delivered two long-awaited decisions to confirm the primacy of the written agreement and the importance of contractual terms when determining whether a worker is an employee or independent contractor. This has highlighted a shift away from the checklist type multi-factorial test, where a valid agreement exists. […]