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Email: office@aubreypaton.com.au

Address: 17D Chester Street, Oakleigh VIC 3166

Latest Accounting News
Hot Issues
September update of latest COVID-19 initiatives.
ATO JobKeeper 2.0 guidance surfaces
Expats Return to Australia – Travel Expenses
Profession to be relied on for post-JobKeeper turnover certificates
Update of Superannuation contribution rules from July 1, 2020
Expats & COVID-19 Impacts on tax residency
Economic recovery could be slower than anticipated: RBA
High Court rules in favour of employers on personal leave accruals
JobKeeper Phase 2 - Latest Update
Payroll Tax 2020 concessions and JobKeeper
High alert issued over myGov tax time scam
Extended director penalty regime to catch out ‘zombie companies’
SG amnesty deadline - 7 September
‘Hundreds’ to be contacted in ATO early super compliance blitz
90,000 SMEs to benefit from new JobTrainer program
Work Related expenses – 2020
‘Everyone is now on notice’: ATO acquires COVID-19 data on 3m Aussies
Extra Tools & Resources for our clients.
Year End Tax Deductions – “equipment”
Home Office Claims 2020
Early release of super sees ‘high take-up’
Tax time 2020: ATO homes in on rental deduction claims
ATO announces Div 7A COVID-19 assistance
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Articles
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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