Getting the distinction between employee and contractor wrong has far-reaching consequences across the tax and employment law landscape.
It is also very expensive. Yet, between the common law test (as clarified by the High Court) and the numerous statutory definitions, there is considerable complexity. Megan and Charles aimed to break down the complexity and covers:
- Ordinary meaning of “employee” with consideration of recent cases
- Consideration of the different statutory definitions of “employee” for income tax, superannuation, employment law and workers compensation
- The differences in treatment of employees and contractors; and
- Recent areas of focus.