Australia: Webinar: Employees and contractors: lessons learnt from Dominic B Fishing and other fishy tales
Last Updated: 8 November 2014

Event details

When Location Contact Cost
November 20, 2014
12:15pm for 12:30pm to 2:00pm
T - +61 7 3231 2400
Payment Form

The ATO continues to investigate whether individuals are engaged as employees, even where the parties have agreed there is a contract for services. It is all too easy for a complaint made by a disgruntled former contractor to generate a significant exposure of unpaid superannuation and PAYG for the client.

At the same time, the OSR is increasing its audit activity for payroll tax with the benefit of information supplied by other states and the ATO. The deeming provisions in the payroll tax legislation extend to catch payments to genuine contractors who are companies, partnerships or trusts.

However, it has not been all one-way traffic for the revenue authorities. Cooper Grace Ward acted for the successful taxpayer in Dominic B Fishing v Commissioner of Taxation.

In this session, Fletch will cover some of the lessons from the Dominic B Fishing litigation, including:

  • the test for determining an employment relationship (and how it has changed over time)
  • when courts have looked behind the 'contractor' label agreed by the parties – and when they have declined to
  • circumstances when clients are required to make superannuation contributions for genuine contractors
  • circumstances when clients must include payments to genuine contractors in their payroll tax calculations
  • the key risk areas for clients engaging contractors, and some strategies for mitigating the risk
  • strategies for preventing – or managing – disputes with the ATO.

We hope that you are able to join us.

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