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AAT finds purported contractor to be an employee

Intention for amount paid to cover all on-costs irrelevant to determination of whether individual is an employee or independent contractor.

The employee/independent contractor distinction has again come before the Administrative Appeals Tribunal (Tribunal) in the matter of Probin and Commissioner of Taxation (Taxation) [2019] AATA 4597. While the topic is relevant for a number of reasons, the case looked at the issue for the purposes of determining whether superannuation guarantee (SG) was payable under the Superannuation Guarantee Charge Act 1992.The individual at the centre of the case was a Mr Miastkowski, who was engaged in a...

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Authors: Paul Hum, Jason Suwignjo

Published Date: 18 November 2019

 

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