Miscellaneous 2022

Employee versus contractor: why is it still important?

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2022


The common law employee-contractor test remains important in determining an employer's employmentrelated tax obligations despite expanded statutory tests. There is considerable misunderstanding of the common law employer-contractor test and how it interacts with the various statutory tests. Over the past few years, there have been a number of cases that challenged the conventional understanding of how the various tests apply. This article outlines the common law and statutory tests and examines the impact that recent cases have had on the understanding of the manner in which the tests operate. The article also examines some of the non-tax considerations that may result from a worker being an employee or an independent contractor.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2022

Share this page