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23 May 14 Plumbing sub-contractors not employees for SG purposes - Re XVQY

The Administrative Appeals Tribunal has found that certain plumbing workers engaged by a plumbing services sub-contractor were not employees for the purposes of the Superannuation Guarantee (Administration) Act 1992 (Cth) (SGAA). The Tribunal therefore set aside the Commissioner’s decision disallowing the applicant’s objection to assessments of a Superannuation Guarantee Charge in respect of the applicant’s engagement of the workers.

The applicant carried on the business of a plumbing services sub-contractor and for that purpose engaged the workers, who were qualified to engage in plumbing in Western Australia in accordance with how they were licensed. The work carried out was mostly maintenance plumbing work on government housing.

Having regard in particular to the evidence in relation to control, to the non-representation of the employer by the worker, to the results character of the oral contract for engagement of the worker, to the capacity of a worker to delegate, to the assumption of risk by the worker and to the significant ownership by the worker of tools and equipment the Tribunal concluded that the workers were not employees within the usual meaning of that word. Nor did they fall within the extended definition of employee in s 12(3) of the SGAA.

Re XVQY and FCT [2014] AATA 319 (The Hon R Nicholson DP, 22 May 2014).

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