Published on 01 Apr 15
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Whether a worker should be categorised as an employee, a contractor or even in a “bailor/bailee” relationship is an important decision which affects different areas of tax law in Australia. The greater use of contractors/subcontractors has brought about change in the way in which work is performed, not only as a result of the effect of technological change, but also as employers seek to abrogate many employment and taxation obligations and other economic factors. It is necessary, in each case, to examine all of the terms of the contract and to determine whether the person is working in the service of another or is working on their own behalf.
This article examines the factors which courts take into consideration when determining the employment relationship, in light of the rapidly changing nature of the workplace, the rapid growth of independent contractors in the workplace, as well as the employer’s tax obligations.
Cyrus works for the Australian Taxation Office in public and private groups/indirect tax where his interest focuses on taxation law with a special interest in indirect tax. Prior to coming to the ATO, Cyrus was a resident tutor at the St John's College within the University of Sydney, tutoring accounting and taxation law as well as working with Roger Hamilton, SC, as his part-time legal research assistant.
Cyrus graduated from the University of Sydney with a master's degree in commerce majoring in taxation law.
As well as his full-time work with the ATO, Cyrus is currently studying for his Juris Doctor which, he expects, will ultimately lead to his admission to the Bar.
Current at 01 April 2016
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