Paul Tyler

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Paul Tyler

Deloitte

Paul is a Director in Deloitte’s national employment taxes practice. Paul has a keen interest in bringing analytical solutions to address complex employment tax issues, which includes wage and superannuation diagnostic analytics and remediation. Where underpayments are identified, Paul has extensive experience in assisting clients to navigate the various tax technical and procedural complexities faced in processing remedial payments, anticipating implications for employees, developing stakeholder communication plans and facilitating engagement with federal and state revenue authorities.

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: Steve Batrouney, ATI, Deloitte, Paul Tyler, Deloitte