• Home
  • Tax
  • Special Tax & Superannuation topics 2022-23 - Employee v Contractor

Special Tax & Superannuation topics 2022-23 - Employee v Contractor


The issue of whether a worker is an employee or a contractor has been a disputed area, fraught with danger for payers for some time. There has been significant evolution over the last 30 years or so in this area. After a period when the interpretations seemed to have settled down, the issue is again undergoing significant upheaval, driven by recent High Court decisions and often surrounding “sharing economy” work.

 

This session was recorded on the 27th September 2022

On successful completion of this topic, participants will be able to:
  • Explain the development and application of the “multi-factorial test”
  • Demonstrate an understanding of the recent High Court cases and other cases on the employee/contractor issue
  • Identify the impact of the ATO rulings on PAYGW and SGC on this issue
  • Identify the downside of treating an employee as a contractor
  • What is the practice risk for an accountant?


This session forms part of the Special Tax & Superannuation Topics Series. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. These sessions will:

  • Ensure you get the critical knowledge you need while minimising your time out of the office.
  • Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
  • Help you avoid any possible traps and pitfalls
  • Give you answers to the questions most relevant to you.

 

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

 

Continuing Professional Development Hours

The content covered in this topic should constitute verifiable CPD for CA ANZ, has been assessed for ASIC and FASEA CPD and also meets the Tax Practitioners Board's CPE requirements. The expected CPD hours to be allocated are as follows:

 

 

 

 

PER SESSION

CA ANZ

Up to 1.5 CPD hours

Legislated CPD (FASEA)

Up to 1.5 hours (General)

ASIC

Up to 1.5 hours (General)

Tax Practitioners Board

Up to 1.5 CPD hours

This session is presented by our Senior Tax & Superannuation trainers: 

 

Peter McGinty, Senior Tax and Superannuation Trainer, CA ANZ 

Peter has degrees in commerce and law from the University of Melbourne. He has more than 30 years’ experience in a chartered practice that focused on tax issues affecting family businesses, small and medium enterprises and high net worth individuals. Peter is an experienced tax trainer and is well regarded for his practical approach to staff training. 

 

Bruce Thomas, Senior Tax and Superannuation Trainer, CA ANZ 

Bruce Thomas Senior Tax and Superannuation Trainer Bruce has written and presented training on a wide range of topics, including the tax aspects of real estate transactions, fringe benefits tax (FBT) and salary packaging. Bruce was previously a tax manager with William Buck Chartered Accountants where he advised clients on the application of the goods and services tax, FBT and other government charges. He worked for the Australian Taxation Office for 17 years, including as a senior officer dealing with technical issues involving the GST. 


EVENT DETAILS


Topic: Tax

Sub-Topic: Income Tax

Format: Recorded Webinar

Proficiency Level: Intermediate, Advanced

CPD: Upto 1.5 hours