The Commissioner on Wed 1.8.2012, announced that the ATO has released a new Employees or contractor webpage to assist businesses in determining whether their workers are employees or contractors. The ATO has also released the following guides on employees and contractors, including:
- apprentices and trainees are employees, not contractors;
- building and construction industry – how to determine if workers are employees or contractors;
- common myths about the employee/contractor decision; employee or contractor? Get the facts;
- how to determine if workers are employees or contractors;
- how to report a business incorrectly treating employees as contractors;
- know the difference between employees and contractors; promoting a level playing field for business; and
- when a worker asks to be contractor.
Source: ATO media release No 2012/32, 1 August 2012
[LTN 147, 1/8]