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Employee versus contractor: why is it still important?

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Published on 01 Feb 22 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The common law employee–contractor test remains important in determining an employer’s employmentrelated tax obligations despite expanded statutory tests. There is considerable misunderstanding of the common law employer–contractor test and how it interacts with the various statutory tests. Over the past few years, there have been a number of cases that challenged the conventional understanding of how the various tests apply. This article outlines the common law and statutory tests and examines the impact that recent cases have had on the understanding of the manner in which the tests operate. The article also examines some of the non-tax considerations that may result from a worker being an employee or an independent contractor.

Author profile

Matthew McKee FTI
Matthew McKee, FTI, is a Partner of the Sydney law firm Brown Wright Stein Lawyers. Matthew assists accountants and lawyers in advising their clients on all aspects of tax and superannuation for SMEs and high net wealth individuals and family groups. - Current at 07 June 2024
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