Dental Corporation Pty Ltd v Moffet – Dentist working under a ‘services agreement’ was not an “employee” at common law but was under the extended meaning in s12(3) of the SGC Act

The Full Federal Court has ruled that a dentist working under a services agreement was not an employee at common law but was an “employee” pursuant to the extended meaning of that term in s 12(3) of the Superannuation Guarantee (Administration) Act 1992 (SGAA) – which includes persons working under a contract wholly or principally “for” labour (a 16 June 2020 decision, published on 17 July 2020).

See below for details.

[Tax Month – July 2020]