Published on 01 Jul 14
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The distinction between “employees” and “independent contractors”, as developed by the courts over several centuries, is an important concept in various areas of the law, and particularly in tax law. There is no overarching statutory definition of “employee” in either the ordinary law or in the tax law. Even so, the tax law does expand the scope of various taxing regimes to cover certain non-employee service arrangements, albeit not consistently. Further, all of these rules are expansive only, and they do not define the concept of employment; rather, they build on it. This means that the concept of employment remains an important starting point.
This article examines the leading cases in the area, the tests applicable to determining whether a particular arrangement is one of employer and employee or independent contractor, and surveys the rules that expand the scope of various taxing regimes beyond the employment relationship.
Current at 01 June 2011
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