The employee/contractor distinction is important in a number of areas of taxation, including PAYG, fringe benefits tax, superannuation and payroll tax.
With recent High Court decisions, and with the Commissioner issuing a new draft ruling, it is back in the spotlight, with greater uncertainty for practitioners and clients alike, only compounded by changes in the workplace model. This session will explore:
- The rules and how they are developing, both legally practically
- The impact of the Commissioner’s guidelines; and
- The flow-on effect for superannuation and fringe benefits tax.