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Beware: independent contractors may be employees under Superannuation legislation!

28/2/2012

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A recent decision of the Administrative Appeals Tribunal held that workers were not independent contractors (as was alleged by the taxpayer), but rather were employees. Consequently the taxpayer was liable to pay the superannuation guarantee charge. The case is Natalie Newton (trading as Combined Care for the Elderly) v Commissioner of Taxation (Newton). 
1 Comment
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24/9/2012 09:25:34 am

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