The final chapter: refresh of ATO guidance on contractors complete with re-draft of ruling to incorporate superannuation

As discussed by Hayley Lock and Stephanie Renshaw, the draft ruling brings the current ATO guidance on the topic of what constitutes an ‘employee’ for Superannuation Guarantee purposes into line with the common law developments, providing welcome clarity to employers.

The Australian Taxation Office (ATO) recently released Draft Taxation Ruling TR 2023/4DC1 - Income tax and superannuation guarantee: who is an employee? (draft ruling), which incorporates an updated version of Superannuation Guarantee Ruling SGR 2005/1 Superannuation guarantee: who is an employee? (SGR 2005/1) (now withdrawn) into Appendix 2. The draft ruling primarily acts to consolidate historical rulings into a single place, and to clarify and update the ATO's views in some respects to re...

Sign in below or register now to read the full article

Authors: Hayley Lock, Stephanie Renshaw

Published Date: 03 September 2024