Published on 22 Mar 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
The increased focus by the ATO and the SRO on the use of contractors by businesses makes it important to correctly identify the nature of relationships between businesses and their workers.
This paper considers:
- the essential differences between employees and contractors
- the superannuation guarantee charge, payroll tax and Work Cover position
- new compliance requirements and what must be done
- the impact of the Fair Work Act
- how to protect intellectual property and goodwill when engaging contractors.
Further details about this event: