The High Court’s CFMEU and Jamsek decisions and the ATO’s efforts to revise its rulings and guidance material on ’employee’ v’s ‘contractor’ law
In The Tax Institute’s TaxVine email [No.3, 10.2.23], their Tax Counsel, Julie Abdalla, FTI, examines the draft ATO guidance on the characterisation of workers as employees or contractors, following the High Court decisions in 2022. Relevance of the ‘employee or contractor’ distinction The ‘employee or contractor’ distinction pervades both federal and state laws…