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Independent contractors v employees - The tool box paper

Published on 27 Aug 15 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • why is it still an issue?
  • individual or corporate contractors - what’s the difference?
  • employee or contractor?
  • what are the issues?
  • risks areas
  • contractors reviews
  • industry issues.

Author profile

Michael Garrone CTA
Michael Garrone, CTA is a trusted figure in the industry with decades of experience across business, accounting and tax. Known for his pragmatic approach, delivering clear advice and practical solutions that work; Michael is valued for his high level of care and responsiveness with clients and practitioners alike. Michael is regarded as unique in the industry; his combination of expertise, experience and genuine regard for executing the most favourable outcome for his clients is rare. Michael aims to be accessible and easy to work with; providing options, explaining in clear terms and empowering clients to make informed decisions. Michael is a Business Owner, Chartered Tax Adviser and Tax Agent - Current at 16 September 2025
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This was presented at 2015 Queensland Tax Forum .

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