The ATO has published a Decision Impact Statement in relation to the decision of the Federal Court in On Call Interpreters and Translators Agency Pty Ltd v FCT  FCA 366; 2011 ATC 20-258. The case concerned whether interpreters and translators engaged by the taxpayer, were employees within the ordinary meaning of the term or were independent contractors for the purposes of the Superannuation Guarantee (Administration) Act 1992 (SGAA).
Bromberg J held that the taxpayer failed to discharge its burden of proof of establishing that the interpreters and translators it engaged were engaged as independent contractors, and were not employees under s 12(1) of the SGAA. Bromberg J also held that, if the interpreters and contractors were not employees under s 12(1), they would be employees under the extended definition in s 12(3) of the SGAA.
The ATO maintains the views set out in SGR 2005/1.