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Latest Accounting News
Hot Issues
Tax Office sounds alarm on popular property strategy
Our Advent calendar for 2018
‘Please do not panic’: ATO boss addresses STP concerns
Stop!! Don't do a paper Budget, use our online budgeting tools instead.
Employee Christmas Parties and Gifts – Any FBT?
Behavioural Coaching and your financial plans
FBT – Christmas Parties and Taxi Fares
Information needed to be the BBQ expert.
Tax consequences of trust vesting
Fringe Benefits Tax (FBT): employees’ private use of vehicles
ATO to contact clients over bank details
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Identification numbers for directors
How financial advice helps create wealth.
Australia's vital statistics
Unlocking equity crowdfunding in Australia
$20m boost for SME clients looking to exporting
Work-Related Expenses
ATO updates crypto guidance
ATO zones in on hundreds of newly created reserves
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Victorian Vacant Property Tax
Director Penalty Notices
ATO set to pounce on undisclosed income streams
In case you missed it – The company tax Bill that did pass Parliament.
GST spotlight headed to smaller end of town
Superannuation Amnesty – Maybe! Maybe Not!
ATO drills in car-sharing focus this tax time
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Articles
Personal Credit Ratings
Retention of Title
Holiday House or Rental Property?
GST and Credit Card Surcharge Fees
Wanting to Sell (Buy) a Business?
Careful of what you Promise
A very good Budgeting Tool is available on our site.
Superannuation Guarantee Charge
Main Residence Exemptions – Not Land
Share Transaction Data Matching Program
Superannuation Guarantee Charge
The AAT has upheld superannuation guarantee charge default assessments against a partnership for failing to make minimum superannuation contributions for an independent contractor operating within its business.

After considering the factors that indicate the existence of an employee/employer relationship, the Tribunal found on their analysis of circumstances, that the contractor was an employee.

Indicators that suggest an employee/employer relationship exists include:

  • the level of control between an individual and the other party; 
  • the mode of remuneration;
  • the provision for annual leave; and 
  • the right to suspend or dismiss an individual by the other party.

The classification of an individual as an employee or as an independent contractor is just not based on the legal terms used in a contract. All of the facts and circumstances of the particular situation must be considered.

An individual engaged for their labour can be deemed to be an employee for superannuation guarantee purposes even where the individual is a contractor.

 

 

 

 

 

 



22nd-January-2010