Angela Cartwright

   

Session details

Session 19.3 - Employee versus contractor

Two recent High Court decisions and several payroll tax cases have thrown the spotlight on the employee/contractor conundrum.

This session will cover:

• The new approach for determining whether a person is an employee or an independent contractor following the recent High Court decisions of ZG Operations Australia Pty Ltd v Jamsek and Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd

• Recent payroll tax cases and a new NSW revenue ruling affecting payments received by medical practitioners from medical centres

• Navigating the different employee/contractor tests (common law, payroll tax and superannuation), and

• Practical implications.

Speakers: Deloitte, Angela Cartwright, Rhys Cormick, CTA, Deloitte