An update on recent changes and potential super, tax and employment liabilities for principals
The session will discuss the potential tax, superannuation and employment liabilities that can arise for principals who engage contractors.
Session outline
This session will cover:
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What is the difference between a contractor and an employee at common law
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Recent cases and what factors the Court will consider when determining whether a contractor is a deemed employee
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Who can be a deemed employee under superannuation law and the personal liability regime for directors
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Practical steps to structure arrangements to minimise the risk of contractors being deemed employees
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Sham contracting arrangements – what are they and how can they be avoided?
Benefits of attending
As highlighted by a spate of recent Court decisions, there are significant costs to businesses, including leave, superannuation and other employment obligations, where a contractor that is deemed to be an employee.
Furthermore, the ATO have highlighted in its 2011-12 compliance program, targeting sham contracting arrangements where individuals are incorrectly set up as contractors of a business. The ATO have found this to be a prevalent practice in particular industries, including building and construction, call-centres, cleaning, security, logistics, retails, tourism and hospitality, education, aged care, health and telecommunications.
Session inclusions
All delegates will receive a copy of the presentation and any handouts.
Who should attend
Advisors, accountants, lawyers and proprietors
CPE Hours
Earn 1.5 CPE hours
Presenters
