Federal Court signposts a broad and purposive approach to interpreting independent contractor relationships

This case highlights why taxpayers should seek advice early to review, update and defend their independent contractor arrangements, as discussed by Adrian Wong, Hayley Lock, Ross Hocking, Jack Aquilina & Cameron Dimeck.

The Federal Court has held in favour of the Commissioner of Taxation in JMC Pty Limited v Commissioner of Taxation [2022] FCA 750 (JMC), applying the principles arising from the recent High Court decisions of Construction, Forestry, Maritime, Mining and Energy Union & Anor v Personnel Contracting Pty Ltd [2022] HCA 1 (Personnel Contracting) and ZG Operations & Anor v Jamsek & Ors [2022] HCA 2 (Jamsek) to an independent contractor scenario. The Decision considered whether a sound ...

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Authors: Adrian Wong, Hayley Lock

Published Date: 26 July 2022