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Employee or Contractor ?

The Undercover Employee
 The Tax Office’s ongoing compliance efforts have some constant focus. One of these is the often flawed
characterisation of an employee as a contractor by businesses.
 
Characterisation is fraught with elements of complexity. For instance, entitlement to annual leave, sick leave
and other benefits may arise. An employer’s liability to work cover and payroll tax in various states are also
driven by this characterisation.
 
Notwithstanding these other issues, the actual employee/contractor characterisation relevant to PAYG and
superannuation obligations are essential issues every business needs to be familiar with…. Read More