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Contractors – Superannuation Guarantee and Other Issues

Published on 18 Nov 2010 | Took place at Grand Chancellor Adelaide, Adelaide, SA

The use of contractors by small and medium businesses has received significant media attention recently, with the ATO winning a number of cases involving the Superannuation Guarantee Charge. These cases highlight the need for all businesses to carefully consider their contractor relationships, for the purposes of SGC and also a range of other taxes.

This event looked at how to distinguish between an employee and a contractor. It covered the key factors to take into account and monitor such as the structure of the arrangement. This is an important step to determine the impact on the various employment taxes which may arise.

The following was covered:

  • superannuation – who is responsible for super, and what happens if you get it wrong?
  • payroll tax – how wide is the definition of ‘employee’ across the different jurisdictions?
  • PAYG withholding – interaction with ABNs and GST tax invoices
  • fringe benefits tax – who is liable in a contractor relationship?
  • workers compensation.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Contractors - Superannuation guarantee and other issues

Author(s):  Jacqui TUCKER This paper covers:

  • payroll tax
  • specific classes of contracts
  • fringe benefits tax
  • payroll tax penalties
  • super penalties
  • workcover penalties.
Materials from this session:

Do you have a contractor or employee relationship?

Author(s):  Leanne THOMAS This paper covers:

  • contractors or employees?
  • employer's responsibility
  • who is an employee?
  • documenting the contract
  • who is an employee at common law?
Materials from this session: